Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

§
Marginalia
Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.6072-4

§ 1.6072-4. Time for filing other returns of income.

94 words·~1 min read·/us/cfr/t26/s§ 1.6072-4·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(a)Reports for recovery of excessive profits on Government contracts. For the time for filing annual reports by persons completing Government contracts, see 26 CFR
(1939)17.16 (Treasury Decision 4906, approved June 23, 1939), and 26 CFR
(1939)16.15 (Treasury Decision 4909, approved June 28, 1939), as made applicable to section 1471 of the Internal Revenue Code of 1954 by Treasury Decision 6091, approved August 16, 1954 (19 FR 5167, C.B. 1954-2, 47).
(b)[Reserved] [T.D. 6908, 31 FR 16775, Dec. 31, 1966, as amended by T.D. 9849, 84 FR 9237, Mar. 14, 2019]
Connections2 off-index
2 references not yet in our index
  • T.D. 6908
  • T.D. 9849
Citation graph
cites case law
§ 1.6072-4
Time for filing other returns of income.
Treas. Dec.T.D. 6908
Treas. Dec.T.D. 9849
Cites 2Cited by 0 across 0 sources
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.