26 CFR 301.6162-1

§ 301.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.

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

Cite this

Citation: 26 CFR 301.6162-1, § 301.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114256
Permanent ID: ys:prov:114256@1
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Full text

For provisions relating to the extension of time for payment of tax on gain attributable to liquidation of personal holding companies, see § 1.6162-1 of this chapter (Income Tax Regulations).

Legislative history

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