26 CFR 301.6164-1
§ 301.6164-1 Extension of time for payment of taxes by corporations expecting carrybacks.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 301.6164-1, § 301.6164-1 Extension of time for payment of taxes by corporations expecting carrybacks, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114258
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Full text
For provisions relating to the extension of time for payment of taxes by corporations expecting carrybacks, see §§ 1.6164-1 to 1.6164-9, inclusive, 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.