26 CFR § 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).