Treas. Reg. § 301.6164-1 Extension of time for payment of taxes by corporations expecting carrybacks.

eCFR as of 2026-10-19 · Interprets § 6164

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).