26 CFR 1.6164-9

§ 1.6164-9 Cross references.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.6164-9, § 1.6164-9 Cross references, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112246
Permanent ID: ys:prov:112246@1
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Full text

For provisions with respect to interest due on amounts the payment of which is extended under section 6164, see section 6601 and paragraph (e) of § 301.6601-1 of this chapter (Regulations on Procedure and Administration). For extensions of time under section 6164 in the case of corporations making or required to make consolidated returns, see § 1.1502-77(a).

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.