Treasury Regulations (26 C.F.R.)
26 CFR § 1.6074-3
Extension of time for filing declarations by corporations.
# (a) In general.
District directors and directors of service centers are authorized to grant a reasonable extension of time for filing a declaration or an amended declaration. Except as provided in paragraph (b) of § 301.6091-1 (relating to hand-carried documents), an application by a corporation for an extension of time for filing such a declaration shall be addressed to the internal revenue officer with whom the corporation is required to file its declaration and must contain a full recital of the causes for the delay.
# (b) Addition to tax applicable.
An extension of time granted to a corporation for filing a declaration of estimated tax automatically extends the time for paying the estimated tax (without interest) for the same period. However, such extension does not relieve the corporation from the addition to the tax imposed by section 6655, and the period of the underpayment will be determined under section 6655(c) without regard to such extension.
[T.D. 6500, 25 FR 12108, Nov. 26, 1960, as amended by T.D. 6950, 33 FR 5355, Apr. 4, 1968]
Source: view the official text
In this part (40 sections)
- 1.6052-1 · Information returns regarding payment of wages in the form…
- 1.6052-2 · Statements to be furnished employees with respect to wages…
- 1.6055-1 · Information reporting for minimum essential coverage.
- 1.6055-2 · Electronic furnishing of statements.
- 1.6060-1 · Reporting requirements for tax return preparers.
- 1.6061-1 · Signing of returns and other documents by individuals.
- 1.6062-1 · Signing of returns, statements, and other documents made by…
- 1.6063-1 · Signing of returns, statements, and other documents made by…
- 1.6065-1 · Verification of returns.
- 1.6071-1 · Time for filing returns and other documents.
- 1.6072-1 · Time for filing returns of individuals, estates, and trusts.
- 1.6072-2 · Time for filing returns of corporations.
- 1.6072-3 · Income tax due dates postponed in case of China Trade Act…
- 1.6072-4 · Time for filing other returns of income.
- 1.6073-1 · Time and place for filing declarations of estimated income…
- 1.6073-2 · Fiscal years.
- 1.6073-3 · Short taxable years.
- 1.6073-4 · Extension of time for filing declarations by individuals.
- 1.6074-1 · Time and place for filing declarations of estimated income…
- 1.6074-2 · Time for filing declarations by corporations in case of a…
- 1.6074-3 · Extension of time for filing declarations by corporations.
- 1.6081-1 · Extension of time for filing returns.
- 1.6081-2 · Automatic extension of time to file certain returns filed by…
- 1.6081-3 · Automatic extension of time for filing corporation income…
- 1.6081-4 · Automatic extension of time for filing individual income tax…
- 1.6081-5 · Extensions of time in the case of certain partnerships,…
- 1.6081-6 · Automatic extension of time to file estate or trust income…
- 1.6081-7 · Automatic extension of time to file Real Estate Mortgage…
- 1.6081-8 · Extension of time to file certain information returns.
- 1.6081-9 · Automatic extension of time to file exempt or political…
- 1.6081-10 · Automatic extension of time to file withholding tax return…
- 1.6081-11 · Automatic extension of time for filing certain employee…
- 1.6091-1 · Place for filing returns or other documents.
- 1.6091-2 · Place for filing income tax returns.
- 1.6091-3 · Filing certain international income tax returns.
- 1.6091-4 · Exceptional cases.
- 1.6102-1 · Computations on returns or other documents.
- 1.6107-1 · Tax return preparer must furnish copy of return or claim for…
- 1.6107-2 · Form and manner of furnishing copy of return and retaining…
- 1.6109-1 · Identifying numbers.