# Treas. Reg. § 31.6161(a)(1)-1: Extensions of time for paying tax.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-31.6161(a)(1)-1>. Interprets 26 U.S.C. § 6161.

No extension of time will be granted for payment of any of the taxes to which the regulations in this part have application.