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title 26
INTERNAL REVENUE CODE
subtitle F
Procedure and Administration
chapter 61
INFORMATION AND RETURNS
subchapter A
Returns and Records
part V
TIME FOR FILING RETURNS AND OTHER DOCUMENTS
Part V. TIME FOR FILING RETURNS AND OTHER DOCUMENTS
§ 6071
- Time for filing returns and other documents
§ 6072
- Time for filing income tax returns
§ 6073
- Repealed.
§ 6074
- Repealed.
§ 6075
- Time for filing estate and gift tax returns
§ 6076
- Repealed.
