26 C.F.R. § 1.6072-4. - § 1.6072-4 Time for Filing Other Returns of Income.

Current as of January 1, 1970

Section 1.6072-4 - § 1.6072-4 Time for Filing Other Returns of Income.Section 1.6072-4 - § 1.6072-4 Time for Filing Other Returns of Income.

Section 1.6072-3 - § 1.6072-3 Income Tax Due Dates Postponed in Case of China Trade Act Corporations.Section 1.6073-1 - § 1.6073-1 Time and Place for Filing Declarations of Estimated Income Tax by Individuals.

§ 1.6072-4 Time for filing other returns of income.

(a) Reports for recovery of excessive profits on Government contracts. For the time for filing annual reports by persons completing Government contracts, see 26 CFR (1939) 17.16 (Treasury Decision 4906, approved June 23, 1939), and 26 CFR (1939) 16.15 (Treasury Decision 4909, approved June 28, 1939), as made applicable to section 1471 of the Internal Revenue Code of 1954 by Treasury Decision 6091, approved August 16, 1954 (19 FR 5167, C.B. 1954-2, 47).

(b) [Reserved]

[T.D. 6908, 31 FR 16775, Dec. 31, 1966, as amended by T.D. 9849, 84 FR 9237, Mar. 14, 2019]

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