# Treas. Reg. § 1.6164-9: Cross references.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.6164-9>. Interprets 26 U.S.C. § 6164.

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). 

[T.D. 6500, 25 FR 12140, Nov. 26, 1960, as amended by T.D. 7244, 37 FR 28897, Dec. 30, 1972]