Treasury Regulations (26 C.F.R.)
26 CFR § 1.6164-9
Cross references.
Official textecfr.govlast amended
For provisions with respect to interest due on amounts the payment of which is extended under section 6164, see section 6601 and paragraph (e) of § 301.6601-1 of this chapter (Regulations on Procedure and Administration). For extensions of time under section 6164 in the case of corporations making or required to make consolidated returns, see § 1.1502-77(a).
[T.D. 6500, 25 FR 12140, Nov. 26, 1960, as amended by T.D. 7244, 37 FR 28897, Dec. 30, 1972]
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In this part (40 sections)
- 1.6107-2 · Form and manner of furnishing copy of return and retaining…
- 1.6109-1 · Identifying numbers.
- 1.6109-2 · Tax return preparers furnishing identifying numbers for…
- 1.6115-1 · Disclosure requirements for quid pro quo contributions.
- 1.6109-2A · Furnishing identifying number of income tax return preparer.
- 1.6151-1 · Time and place for paying tax shown on returns.
- 1.6153-1 · Payment of estimated tax by individuals.
- 1.6153-2 · Fiscal years.
- 1.6153-3 · Short taxable years.
- 1.6153-4 · Extension of time for paying the estimated tax.
- 1.6161-1 · Extension of time for paying tax or deficiency.
- 1.6162-1 · Extension of time for payment of tax on gain attributable to…
- 1.6164-1 · Extensions of time for payment of taxes by corporations…
- 1.6164-2 · Amount of tax the time for payment of which may be extended.
- 1.6164-3 · Computation of the amount of reduction of the tax previously…
- 1.6164-4 · Payment of remainder of tax where extension relates to only…
- 1.6164-5 · Period of extension.
- 1.6164-6 · Revised statements.
- 1.6164-7 · Termination by district director.
- 1.6164-8 · Payments on termination.
- 1.6164-9 · Cross references.
- 1.6165-1 · Bonds where time to pay the tax or deficiency has been…
- 1.6302-1 · Deposit rules for corporation income and estimated income…
- 1.6302-2 · Deposit rules for tax withheld on nonresident aliens and…
- 1.6302-3 · Deposit rules for estimated taxes of certain trusts.
- 1.6302-4 · Voluntary payments by electronic funds transfer.
- 1.6361-1 · Collection and administration of qualified State individual…
- 1.6411-1 · Tentative carryback adjustments.
- 1.6411-2 · Computation of tentative carryback adjustment.
- 1.6411-3 · Allowance of adjustments.
- 1.6411-4 · Consolidated groups.
- 1.6414-1 · Credit or refund of tax withheld on nonresident aliens and…
- 1.6417-0 · Table of Contents.
- 1.6417-1 · Elective payment election of applicable credits.
- 1.6417-2 · Rules for making elective payment elections.
- 1.6417-3 · Special rules for electing taxpayers.
- 1.6417-4 · Elective payment election for electing taxpayers that are…
- 1.6417-5 · Additional information and registration.
- 1.6417-6 · Special rules.
- 1.6418-0 · Table of contents.