1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Information and Returns
  6. Topic - Returns and Records
  7. Subtopic - records, statements, and special returns
  8. 26 CFR § 301.6072-1
26 CFR § 301.6072-1
Time for filing income tax returns
June 25, 2020
CFR

For provisions relating to time for filing income tax returns, see §§1.6072-1 to 1.6072-4, inclusive, of this chapter (Income Tax Regulations).

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§ 301.6071-1 Time for filing returns and other documents
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§ 301.6073-1 Time for filing declarations of estimated income tax by individuals

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