26 C.F.R. § 301.6072-1 Time for filing income tax returns.
Title 26 - Internal Revenue
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).
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6072-1 Time for filing income tax returns.
