26 CFR 301.6165-1: -1 Bonds where time to pay the tax or deficiency has been extended.
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 concerning bonds where time to pay a tax or deficiency has been extended, see the regulations relating to the particular tax.
Collected 2026-08-27T02:25:11Z. Source file · JSON