# Treas. Reg. § 301.6161-1: Extension of time for paying tax.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6161-1>. Interprets 26 U.S.C. § 6161.

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.