[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6161-1]

[Page 154]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                      Time and Place for Paying Tax
 
Sec. 301.6161-1  Extension of time for paying tax.

    For provisions concerning the extension of time for paying a 
particular tax or for paying an amount determined as a deficiency, see 
the regulations relating to such tax.