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Treasury Regulations (26 C.F.R.)

26 CFR § 301.6072-1

Time for filing income tax returns.

Official textecfr.govlast amended

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).

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In this part (40 sections)
  1. 301.6049-1 · Returns regarding payments of interest.
  2. 301.6050A-1 · Information returns regarding services performed by…
  3. 301.6050M-1 · Information returns relating to persons receiving…
  4. 301.6051-1 · Receipts for employees.
  5. 301.6052-1 · Information returns and statements regarding payment of…
  6. 301.6056-1 · Rules relating to reporting by applicable large employers…
  7. 301.6056-2 · Electronic furnishing of statements.
  8. 301.6057-1 · Employee retirement benefit plans; identification of…
  9. 301.6057-2 · Employee retirement benefit plans; notification of change…
  10. 301.6057-3 · Required use of electronic form for filing requirements…
  11. 301.6058-1 · Information required in connection with certain plans of…
  12. 301.6058-2 · Required use of electronic form for filing requirements…
  13. 301.6059-1 · Periodic report of actuary.
  14. 301.6059-2 · Required use of electronic form for filing requirements…
  15. 301.6061-1 · Signing of returns and other documents.
  16. 301.6062-1 · Signing of corporation returns.
  17. 301.6063-1 · Signing of partnership returns.
  18. 301.6064-1 · Signature presumed authentic.
  19. 301.6065-1 · Verification of returns.
  20. 301.6071-1 · Time for filing returns and other documents.
  21. 301.6072-1 · Time for filing income tax returns.
  22. 301.6073-1 · Time for filing declarations of estimated income tax by…
  23. 301.6074-1 · Time for filing declarations of estimated income tax by…
  24. 301.6075-1 · Time for filing estate and gift tax returns.
  25. 301.6081-1 · Extension of time for filing returns.
  26. 301.6081-2 · Automatic extension of time for filing an information…
  27. 301.6091-1 · Place for filing returns and other documents.
  28. 301.6096-1 · Designation by individuals for taxable years beginning…
  29. 301.6101-1 · Period covered by returns or other documents.
  30. 301.6102-1 · Computations on returns or other documents.
  31. 301.6103(a)-1 · (a)-1 Disclosures after December 31, 1976, by officers…
  32. 301.6103(a)-2 · (a)-2 Disclosures after December 31, 1976, by attorneys…
  33. 301.6103(c)-1 · (c)-1 Disclosure of returns and return information to…
  34. 301.6103(h)(2)-1 · (h)(2)-1 Disclosure of returns and return…
  35. 301.6103(h)(4)-1 · (h)(4)-1 Disclosure of returns and return…
  36. 301.6103(i)-1 · (i)-1 Disclosure of returns and return information…
  37. 301.6103(j)(1)-1 · (j)(1)-1 Disclosures of return information reflected…
  38. 301.6103(j)(5)-1 · (j)(5)-1 Disclosures of return information reflected…
  39. 301.6103(k)(6)-1 · (k)(6)-1 Disclosure of return information by certain…
  40. 301.6103(k)(9)-1 · (k)(9)-1 Disclosure of returns and return…
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