yourstate.us
Home / United States / 26 CFR
26 CFR 301.6161-1

§ 301.6161-1 Extension of time for paying tax.

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

Taxation
Get this as JSONEmbed this
Cite this
Citation
26 CFR 301.6161-1, § 301.6161-1 Extension of time for paying tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114255
Permanent ID
ys:prov:114255@1
SHA-256
043696d98b184fc1bb9c1c1dfa1db0bb1d2f0bb69e894aa725921ed3d6963acd

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

For provisions concerning the extension of time for paying a particular tax or for paying an amount determined as a deficiency, see the regulations relating to such tax.

Legislative history

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