U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 26Chapter IPart 301Subpart 0 - Information and Returns
View all text of Subpart 0 [§ 301.269B-1 - § 301.6114-1]
§ 301.6071-1 - Time for filing returns and other documents.

For provisions concerning the time for filing returns and other documents, see the regulations relating to the particular tax.

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