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e-CFR data is current as of July 9, 2020

Title 26Chapter ISubchapter APart 1 → §1.6164-9


Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)


§1.6164-9   Cross references.

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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