 |
Code of Federal Regulations (Last Updated: July 5, 2024) |
 |
Title 26 - Internal Revenue |
|
Chapter I - Internal Revenue Service, Department of the Treasury |
|
SubChapter F - Procedure and Administration |
|
Part 301 - Procedure and Administration |
|
SubPart - Information and Returns |
|
Records, Statements, and Special Returns |
§ 301.6072-1 - Time for filing income tax returns.
Latest version.
-
§ 301.6072-1 Time for filing income tax returns.
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).