§ 301.6072-1. Time for filing income tax returns.
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/us/cfr/t26/s§ 301.6072-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For provisions relating to time for filing income tax returns, see §§ 1.6072-1 to 1.6072-4, inclusive, of this chapter (Income Tax Regulations).