1. Regulations
  2. title 26
  3. chapter I-i16
  4. part 31
  5. subpart G
  6. § 31.6161a1-1

View all text of Subpart G [§ 31.6001-1 - § 31.7805-1]

§ 31.6161(a)(1)-1 - Extensions of time for paying tax.

No extension of time will be granted for payment of any of the taxes to which the regulations in this part have application.

AUTHORITY: 26 U.S.C. 7805.

SOURCE: T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

CITE AS: 26 CFR 31.6161