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Treasury Regulations (26 C.F.R.)

26 CFR § 301.6161-1

Extension of time for paying tax.

Official textecfr.govlast amended

For provisions concerning the extension of time for paying a particular tax or for paying an amount determined as a deficiency, see the regulations relating to such tax.

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In this part (40 sections)
  1. 301.6109-2 · Authority of the Secretary of Agriculture to collect…
  2. 301.6109-3 · IRS adoption taxpayer identification numbers.
  3. 301.6109-4 · IRS truncated taxpayer identification numbers.
  4. 301.6110-1 · Public inspection of written determinations and background…
  5. 301.6110-2 · Meaning of terms.
  6. 301.6110-3 · Deletion of certain information in written determinations…
  7. 301.6110-4 · Communications from third parties.
  8. 301.6110-5 · Notice and time requirements; actions to restrain…
  9. 301.6110-6 · Written determinations issued in response to requests…
  10. 301.6110-7 · Miscellaneous provisions.
  11. 301.6111-1T · Questions and answers relating to tax shelter…
  12. 301.6111-2 · Confidential corporate tax shelters.
  13. 301.6111-3 · Disclosure of reportable transactions.
  14. 301.6112-1 · Material advisors of reportable transactions must keep…
  15. 301.6114-1 · Treaty-based return positions.
  16. 301.6151-1 · Time and place for paying tax shown on returns.
  17. 301.6153-1 · Installment payments of estimated income tax by…
  18. 301.6155-1 · Payment on notice and demand.
  19. 301.6159-0 · Table of contents.
  20. 301.6159-1 · Agreements for payment of tax liabilities in installments.
  21. 301.6161-1 · Extension of time for paying tax.
  22. 301.6162-1 · Extension of time for payment of tax on gain attributable…
  23. 301.6163-1 · Extension of time for payment of estate tax on value of…
  24. 301.6164-1 · Extension of time for payment of taxes by corporations…
  25. 301.6165-1 · Bonds where time to pay the tax or deficiency has been…
  26. 301.6166-1 · Extension of time for payment of estate tax where estate…
  27. 301.6201-1 · Assessment authority.
  28. 301.6203-1 · Method of assessment.
  29. 301.6204-1 · Supplemental assessments.
  30. 301.6205-1 · Special rules applicable to certain employment taxes.
  31. 301.6211-1 · Deficiency defined.
  32. 301.6212-1 · Notice of deficiency.
  33. 301.6212-2 · Definition of last known address.
  34. 301.6213-1 · Restrictions applicable to deficiencies; petition to Tax…
  35. 301.6213-2 · Omission of correct vehicle identification number.
  36. 301.6215-1 · Assessment of deficiency found by Tax Court.
  37. 301.6221-1 · Tax treatment determined at partnership level.
  38. 301.6221(a)-1 · (a)-1 Determination at partnership level.
  39. 301.6221(b)-1 · (b)-1 Election out for certain partnerships with 100 or…
  40. 301.6222-1 · Partner's return must be consistent with partnership…
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