[Code of Federal Regulations]
[Title 26, Volume 13]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR]

[Page 435]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Procedure and Administration--Table of Contents
 
Sec.  1.6154-3  Extension of time for paying estimated tax.

    An extension of time granted a corporation under section 6081 for 
filing the declaration of estimated tax automatically extends the time 
for paying the estimated tax (without interest) for the same period. See 
Sec.  1.6074-3 for rules relating to extensions of time for filing 
declarations of estimated tax by corporations. Except as provided in 
paragraph (b) of Sec.  301.6091-1 (relating to hand-carried documents), 
an application for an extension of time for paying an installment of the 
estimated tax shall be addressed to the internal revenue officer with 
whom the taxpayer files its declaration. Each application must contain a 
full recital of the causes for the delay. Any such extension will not 
relieve the taxpayer from the addition to the tax imposed by section 
6655, and the period of the underpayment will be determined under 
section 6655(c) without regard to such extension.

[T.D. 6950, 33 FR 5357, Apr. 4, 1968]