GroundRules
26 CFR 301.6162-1: -1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER F—PROCEDURE AND ADMINISTRATION
- PART 301—PROCEDURE AND ADMINISTRATION
- Time and Place for Paying Tax
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).
Collected 2026-08-27T02:25:11Z. Source file · JSON