Home/CFR/Title 26/Part 31/§ 31.6161(a)(1)-1
26 CFR · Internal Revenue

§ 31.6161(a)(1)-1 — Extensions of time for paying tax.

eCFR · current through Aug 3, 2026
§ 31.6161(a)(1)-1 Extensions of time for paying tax. No extension of time will be granted for payment of any of the taxes to which the regulations in this part have application.

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26 C.F.R. § 31.6161(a)(1)-1 (Extensions of time for paying tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

§ 31.6161
26 C.F.R. § 31.6161

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§ 31.6107-1
Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
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Supplying of identifying numbers.
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Tax return preparers furnishing identifying numbers for returns or claims for refund.
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Time for paying tax.
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Cross reference.
§ 31.6161(a)(1)-1
Extensions of time for paying tax.
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Adjustments of underpayments.
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Adjustments of underpayments of hospital insurance taxes that accrue after March 31, 1986, and before January 1, 1987, with respect to wages of State and local government employees.
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Table of contents.
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Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes.
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Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).
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