Bulletin No. 2004-52 December 27, 2004
EMPLOYMENT TAX
Internal Revenue Bulletin 2004-52 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 9163, page 1025. Final regulations under section 6081 of the Code provide an automatic extension of time to file certain information returns and exempt organization returns by removing the requirement for a signature and an explanation of the need for the extension. In addition, these regulations remove the requirement for a signature to obtain an automatic extension of time to file a corporation income tax return. T.D. 9061 removed.
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