[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: 26CFR301.6162-1] [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. 301.6162-1 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 Sec. 1.6162-1 of this chapter (Income Tax Regulations).