Keyed to § 6161Open in workspace
Reg. § 31.6161(a)(1)-1 Extensions of time for paying tax.
26 CFR § 31.6161(a)(1)-1eCFR data as of 2026-07-14
No extension of time will be granted for payment of any of the taxes to which the regulations in this part have application.
Official eCFR text of § 31.6161(a)(1)-1
Source: decipher.legal/cfr/26/31.6161(a)(1)-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14