{"data":{"id":"us/26-cfr-301.6161-1","jurisdiction":"us","citation":"26 CFR 301.6161-1","heading":"-1 Extension of time for paying tax.","body":"For provisions concerning the extension of time for paying a particular tax or for paying an amount determined as a deficiency, see the regulations relating to such tax.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"043696d98b184fc1bb9c1c1dfa1db0bb1d2f0bb69e894aa725921ed3d6963acd","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6159-1","next":"us/26-cfr-301.6162-1"},"notice":"GroundRules: Original legal text. Not legal advice."}