Sec. 6203. Corporations permitted statutory automatic 6-month extension of income tax returns
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/bill/113/hr/1/ih/section-6203A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 6081(b) is amended by striking 3 months and inserting 6 months . The amendments made by this section shall apply to returns for taxable years beginning after December 31, 2014.