26 C.F.R. § 301.6071-1
Time for filing returns and other documents.
Cite as 26 C.F.R. § 301.6071-1 (2026)
For provisions concerning the time for filing returns and other documents, see the regulations relating to the particular tax.
26 C.F.R. § 301.6071-1
Cite as 26 C.F.R. § 301.6071-1 (2026)