Treasury Regulations (26 C.F.R.)
26 CFR § 301.6162-1
Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
Official textecfr.govlast amended
For provisions relating to the extension of time for payment of tax on gain attributable to liquidation of personal holding companies, see § 1.6162-1 of this chapter (Income Tax Regulations).
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In this part (40 sections)
- 301.6109-3 · IRS adoption taxpayer identification numbers.
- 301.6109-4 · IRS truncated taxpayer identification numbers.
- 301.6110-1 · Public inspection of written determinations and background…
- 301.6110-2 · Meaning of terms.
- 301.6110-3 · Deletion of certain information in written determinations…
- 301.6110-4 · Communications from third parties.
- 301.6110-5 · Notice and time requirements; actions to restrain…
- 301.6110-6 · Written determinations issued in response to requests…
- 301.6110-7 · Miscellaneous provisions.
- 301.6111-1T · Questions and answers relating to tax shelter…
- 301.6111-2 · Confidential corporate tax shelters.
- 301.6111-3 · Disclosure of reportable transactions.
- 301.6112-1 · Material advisors of reportable transactions must keep…
- 301.6114-1 · Treaty-based return positions.
- 301.6151-1 · Time and place for paying tax shown on returns.
- 301.6153-1 · Installment payments of estimated income tax by…
- 301.6155-1 · Payment on notice and demand.
- 301.6159-0 · Table of contents.
- 301.6159-1 · Agreements for payment of tax liabilities in installments.
- 301.6161-1 · Extension of time for paying tax.
- 301.6162-1 · Extension of time for payment of tax on gain attributable…
- 301.6163-1 · Extension of time for payment of estate tax on value of…
- 301.6164-1 · Extension of time for payment of taxes by corporations…
- 301.6165-1 · Bonds where time to pay the tax or deficiency has been…
- 301.6166-1 · Extension of time for payment of estate tax where estate…
- 301.6201-1 · Assessment authority.
- 301.6203-1 · Method of assessment.
- 301.6204-1 · Supplemental assessments.
- 301.6205-1 · Special rules applicable to certain employment taxes.
- 301.6211-1 · Deficiency defined.
- 301.6212-1 · Notice of deficiency.
- 301.6212-2 · Definition of last known address.
- 301.6213-1 · Restrictions applicable to deficiencies; petition to Tax…
- 301.6213-2 · Omission of correct vehicle identification number.
- 301.6215-1 · Assessment of deficiency found by Tax Court.
- 301.6221-1 · Tax treatment determined at partnership level.
- 301.6221(a)-1 · (a)-1 Determination at partnership level.
- 301.6221(b)-1 · (b)-1 Election out for certain partnerships with 100 or…
- 301.6222-1 · Partner's return must be consistent with partnership…
- 301.6222(a)-1 · (a)-1 Consistent treatment of partnership items.