26 C.F.R. § 301.6071-1. - § 301.6071-1 Time for Filing Returns and Other Documents.

Current as of May 27, 2026
Section 301.6071-1 - § 301.6071-1 Time for Filing Returns and Other Documents.

§ 301.6071-1 Time for filing returns and other documents.

For provisions concerning the time for filing returns and other documents, see the regulations relating to the particular tax.

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