26 C.F.R. § 301.6081-1. - § 301.6081-1 Extension of Time for Filing Returns.

Current as of May 27, 2026
Section 301.6081-1 - § 301.6081-1 Extension of Time for Filing Returns.
Section 301.6075-1 - § 301.6075-1 Time for Filing Estate and Gift Tax Returns.Section 301.6081-2 - § 301.6081-2 Automatic Extension of Time for Filing an Information Return With Respect to Certain Foreign Trusts.

§ 301.6081-1 Extension of time for filing returns.

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

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