Treasury Regulations · 26 CFR
§ 31.6161(a)(1)-1. Extensions of time for paying tax.
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. § 6161(a)(1)
Cite as 26 CFR § 31.6161(a)(1)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6161(a)(1)
- Length
- 23 words · about 1 min to read
No extension of time will be granted for payment of any of the taxes to which the regulations in this part have application.
Where it sits in 26 CFR
- 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)
Nearby sections
- § 31.6109-1 Supplying of identifying numbers.
- § 31.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 31.6151-1 Time for paying tax.
- § 31.6157-1 Cross reference.
- § 31.6161(a)(1)-1 Extensions of time for paying tax.
- § 31.6205-1 Adjustments of underpayments.
- § 31.6205-2 Adjustments of underpayments of hospital insurance taxes that accrue after March 31, 1986, and before January 1, 1987, with respect to wages of State and local government employees.
- § 31.6302-0 Table of contents.
- § 31.6302-1 Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes.