time for filing returns and other documents
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.6071-1 Time for filing returns and other documents.
- § 1.6072-1 Time for filing returns of individuals, estates, and trusts.
- § 1.6072-2 Time for filing returns of corporations.
- § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations.
- § 1.6072-4 Time for filing other returns of income.
- § 1.6073-1 Time and place for filing declarations of estimated income tax by individuals.
- § 1.6073-2 Fiscal years.
- § 1.6073-3 Short taxable years.
- § 1.6073-4 Extension of time for filing declarations by individuals.
- § 1.6074-1 Time and place for filing declarations of estimated income tax by corporations.
- § 1.6074-2 Time for filing declarations by corporations in case of a short taxable year.
- § 1.6074-3 Extension of time for filing declarations by corporations.
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