26 CFR 31.6161(a)(1)-1
§ 31.6161(a)(1)-1 Extensions of time for paying tax.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 31.6161(a)(1)-1, § 31.6161(a)(1)-1 Extensions of time for paying tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113244
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Full text
No extension of time will be granted for payment of any of the taxes to which the regulations in this part have application.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.