Title 26

SECTION 301.6162-1

301.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.

§ 301.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.

For provisions relating to the extension of time for payment of tax on gain attributable to liquidation of personal holding companies, see § 1.6162-1 of this chapter (Income Tax Regulations).

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