26 C.F.R. § 301.6081-1
Extension of time for filing returns.
Cite as 26 C.F.R. § 301.6081-1 (2026)
For provisions concerning extensions of time for filing returns or other documents, see the regulations relating to the particular tax.
26 C.F.R. § 301.6081-1
Cite as 26 C.F.R. § 301.6081-1 (2026)