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Treasury Regulations · 26 CFR Part 1

Extensions of Time for Payment (§§ 1.6161-1 to 1.6165-1)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.6161-1 Extension of time for paying tax or deficiency.
  2. § 1.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
  3. § 1.6164-1 Extensions of time for payment of taxes by corporations expecting carrybacks.
  4. § 1.6164-2 Amount of tax the time for payment of which may be extended.
  5. § 1.6164-3 Computation of the amount of reduction of the tax previously determined.
  6. § 1.6164-4 Payment of remainder of tax where extension relates to only part of the tax.
  7. § 1.6164-5 Period of extension.
  8. § 1.6164-6 Revised statements.
  9. § 1.6164-7 Termination by district director.
  10. § 1.6164-8 Payments on termination.
  11. § 1.6164-9 Cross references.
  12. § 1.6165-1 Bonds where time to pay the tax or deficiency has been extended.