Implements § 6072Open in workspace
Reg. § 301.6072-1 Time for filing income tax returns.
26 CFR § 301.6072-1eCFR, current through 2026-07-14
For provisions relating to time for filing income tax returns, see , inclusive, of this chapter (Income Tax Regulations).
Source: decipher.legal/cfr/26/301.6072-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14