Treasury Regulations · 26 CFR
§ 1.6164-5. Period of extension.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6164
Cite as 26 CFR § 1.6164-5
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6164
- Length
- 139 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 1
If the time for the payment of any tax has been extended pursuant to section 6164, such extension shall expire:
¶(a) On the last day of the month in which falls the last date prescribed by law (including any extension of time granted the taxpayer) for the filing of the return for the taxable year of the expected net operating loss; or
¶(b) If an application for a tentative carryback adjustment provided in section 6411 with respect to such loss is filed before the expiration of the period specified in paragraph (a) of this section, on the date on which notice is mailed by registered mail prior to September 3, 1958, and by either registered or certified mail on and after September 3, 1958, to the taxpayer that such application is allowed or disallowed in whole or in part.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 6164 Extension of time for payment of taxes by corporations expecting carrybacks
- § 6411 Tentative carryback and refund adjustments
Cited by 1 other regulation
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Extensions of Time for Payment
Nearby sections
- § 1.6164-1 Extensions of time for payment of taxes by corporations expecting carrybacks.
- § 1.6164-2 Amount of tax the time for payment of which may be extended.
- § 1.6164-3 Computation of the amount of reduction of the tax previously determined.
- § 1.6164-4 Payment of remainder of tax where extension relates to only part of the tax.
- § 1.6164-5 Period of extension.
- § 1.6164-6 Revised statements.
- § 1.6164-7 Termination by district director.
- § 1.6164-8 Payments on termination.
- § 1.6164-9 Cross references.