[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: 26CFR301.6164-1]

[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. 301.6164-1  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 Sec. Sec. 1.6164-1 to 
1.6164-9, inclusive, of this chapter (Income Tax Regulations).