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

26 CFR § 301.6071-1eCFR, current through 2026-07-14

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

Source: decipher.legal/cfr/26/301.6071-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14