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.

26 CFR § 31.6161(a)(1)-1
TitleTitle 26: Internal RevenuePartPart 31: Employment Taxes and Collection of Income Tax at Source
SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 31.6161(a)(1)-1 (Extensions of time for paying tax.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
26 C.F.R. § 31.6161(a)(1)-1 (2026).

Text

§ 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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Related

§ 31.6161
26 C.F.R. § 31.6161

Nearby Sections

11
§ 31.6107-1
Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
§ 31.6109-1
Supplying of identifying numbers.
§ 31.6109-2
Tax return preparers furnishing identifying numbers for returns or claims for refund.
§ 31.6151-1
Time for paying tax.
§ 31.6157-1
Cross reference.
§ 31.6161(a)(1)-1
Extensions of time for paying tax.
§ 31.6205-1
Adjustments of underpayments.
§ 31.6205-2
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.
§ 31.6302-0
Table of contents.
§ 31.6302-1
Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes.
§ 31.6302-2
Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).

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Bluebook (online)
26 C.F.R. § 31.6161(a)(1)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.6161(a)(1)-1.
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