Codified text.
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).
Editorial commentary — not part of the primary text.
Editorial note. Source credit reproduced verbatim from the Electronic Code of Federal Regulations (eCFR), current published text, Office of the Federal Register.
Source credit not printed in the current eCFR publication of this section.
Revision history
- 1956-08-17 — Promulgated by the Department of the Treasury under the Internal Revenue Code and published in the Federal Register.