26 CFR 301.6162-1 - Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

View all text of Subpart 0 [§ 301.6151-1 - § 301.6166-1]

§ 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).