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

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6162-1>.

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).