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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 301.6071-1: -1 Time for filing returns and other documents.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER F—PROCEDURE AND ADMINISTRATION
  4. PART 301—PROCEDURE AND ADMINISTRATION
  5. Information and Returns

For provisions concerning the time for filing returns and other documents, see the regulations relating to the particular tax.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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