GroundRules
26 CFR 31.6161(a)(1)-1: (a)(1)-1 Extensions of time for paying tax.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
- PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
- Subpart G—Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)
No extension of time will be granted for payment of any of the taxes to which the regulations in this part have application.
Collected 2026-08-27T02:25:11Z. Source file · JSON