{"data":{"id":"us/26-cfr-301.6162-1","jurisdiction":"us","citation":"26 CFR 301.6162-1","heading":"-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.","body":"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).","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":"63ab98758a166d14eb81e5041579b73fb99c9d0dac6344b14cc2c2a9f69e71c7","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6161-1","next":"us/26-cfr-301.6163-1"},"notice":"GroundRules: Original legal text. Not legal advice."}