{"data":{"id":"us/26-cfr-301.6081-1","jurisdiction":"us","citation":"26 CFR 301.6081-1","heading":"-1 Extension of time for filing returns.","body":"For provisions concerning extensions of time for filing returns or 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":"5953d9a3d86e6bf47b6d6dd71da5846039f061707b48dad22b33ca431658c1b2","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6075-1","next":"us/26-cfr-301.6081-2"},"notice":"GroundRules: Original legal text. Not legal advice."}