Title 26

SECTION 301.6164-1

301.6164-1 Extension of time for payment of taxes by corporations expecting carrybacks.

§ 301.6164-1 Extension of time for payment of taxes by corporations expecting carrybacks.

For provisions relating to the extension of time for payment of taxes by corporations expecting carrybacks, see §§ 1.6164-1 to 1.6164-9, inclusive, of this chapter (Income Tax Regulations).

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