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

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6164-1>. Interprets 26 U.S.C. § 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).