26 C.F.R. § 301.6162-1

Current through October 31, 2024
Section 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 § 1.6162-1 of this chapter (Income Tax Regulations).

26 C.F.R. §301.6162-1