§ 1.6164-9. Cross references.
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/us/cfr/t26/s§ 1.6164-9·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For provisions with respect to interest due on amounts the payment of which is extended under section 6164, see section 6601 and paragraph
(e)of § 301.6601-1 of this chapter (Regulations on Procedure and Administration). For extensions of time under section 6164 in the case of corporations making or required to make consolidated returns, see § 1.1502-77(a). [T.D. 6500, 25 FR 12140, Nov. 26, 1960, as amended by T.D. 7244, 37 FR 28897, Dec. 30, 1972]
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- T.D. 6500
- T.D. 7244
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§ 1.6164-9
Cross references.
Treas. Dec.T.D. 6500
Treas. Dec.T.D. 7244
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