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

---
identifier: "/us/cfr/t26/s301.6162-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.6162-1 - Extension of time for payment of tax on gain attributable to liquidation of personal holding companies."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.6162-1"
section_name: "Extension of time for payment of tax on gain attributable to liquidation of personal holding companies."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "301"
part_name: "PROCEDURE AND ADMINISTRATION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "32 FR 15241, Nov. 3, 1967, unless otherwise noted."
cfr_part: "301"
---


# 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).