CFR › Title 26 › Part 301 › §301.6072-126 CFR §301.6072-1Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkFor provisions relating to time for filing income tax returns, see §§ 1.6072-1 to 1.6072-4, inclusive, of this chapter (Income Tax Regulations).