{"data":{"id":"us/26-cfr-301.6071-1","jurisdiction":"us","citation":"26 CFR 301.6071-1","heading":"-1 Time for filing returns and other documents.","body":"For provisions concerning the time for filing returns and other documents, see the regulations relating to the particular tax.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Information and Returns"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"7e02fd3cce96302e53b3177cd59257a8a90652f7bd4b5763f490fe1da90951d1","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6065-1","next":"us/26-cfr-301.6072-1"},"notice":"GroundRules: Original legal text. Not legal advice."}