Reg. § 1.6164-9 Cross references.

26 CFR § 1.6164-9eCFR, current through 2026-07-14

For provisions with respect to interest due on amounts the payment of which is extended under section , see section and (Regulations on Procedure and Administration). For extensions of time under section in the case of corporations making or required to make consolidated returns, see .

[T.D. 6500, 25 FR 12140, Nov. 26, 1960, as amended by T.D. 7244, 37 FR 28897, Dec. 30, 1972]

Source: decipher.legal/cfr/26/1.6164-9 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14