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).
26 C.F.R. §301.6072-1
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).
26 C.F.R. §301.6072-1