Treasury Regulations · 26 CFR
§ 1.6164-9. Cross references.
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 § 1.6164-9
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 26, 1960 by T.D. 6500
- Last amended
- December 30, 1972 by T.D. 7244
- Issued under
- 26 U.S.C. § 6164
- Length
- 75 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 2 regulations; cited by 0
For provisions with respect to interest due on amounts the payment of which is extended under section 6164, see section 6601 and paragraph (e) of § 301.6601-1 of this chapter (Regulations on Procedure and Administration). For extensions of time under section 6164 in the case of corporations making or required to make consolidated returns, see § 1.1502-77(a).
[T.D. 6500, 25 FR 12140, Nov. 26, 1960, as amended by T.D. 7244, 37 FR 28897, Dec. 30, 1972]
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
- § 6601 Interest on underpayment, nonpayment, or extensions of time for payment, of tax
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 7244 (37 FR 28897)
- Issued by T.D. 6500 (25 FR 12140)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Extensions of Time for Payment