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Code of Federal Regulations Title 26. Internal Revenue § 26.1.6164–9 Cross references

Current as of January 02, 2025 | Updated by Findlaw Staff

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).

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.1.6164–9 Cross references - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-1-6164-9/

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