26 C.F.R. § 301.6072-1. - § 301.6072-1 Time for Filing Income Tax Returns.

Current as of May 27, 2026
Section 301.6072-1 - § 301.6072-1 Time for Filing Income Tax Returns.
Section 301.6071-1 - § 301.6071-1 Time for Filing Returns and Other Documents.Section 301.6073-1 - § 301.6073-1 Time for Filing Declarations of Estimated Income Tax by Individuals.

§ 301.6072-1 Time for filing income tax returns.

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).

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