26 C.F.R. § 301.6072-1

Time for filing income tax returns.

Last amended: 2016Year: 2026Length: 22 wordsOfficial source

Cite as 26 C.F.R. § 301.6072-1 (2026)

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).
Cross-references to the CFR
1.6072-1
26 C.F.R. § 301.6072-1: Time for filing income tax returns. | Justis AI