filed before April 15 of the succeeding calendar year, such return shall be considered filed on April 15 of such calendar year. (3) Return executed by SecretaryNotwithstanding the provisions of paragraph (2) of section 6020(b), the execution of a return by the Secretary pursuant to the authority conferred by such section shall not start the running of

For limitations in case of— (1) Deficiency dividends of a personal holding company, see section 547. (2) Tentative carry-back adjustments, see section 6411. (3) Service in a