Time for Filing Returns and Other Documents

Sections

• 1.6071-1
  § 1.6071-1 Time for filing returns and other documents.
• 1.6072-1
  § 1.6072-1 Time for filing returns of individuals, estates, and trusts.
• 1.6072-2
  § 1.6072-2 Time for filing returns of corporations.
• 1.6072-3
  § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations.
• 1.6072-4
  § 1.6072-4 Time for filing other returns of income.
• 1.6073-1
  § 1.6073-1 Time and place for filing declarations of estimated income tax by individuals.
• 1.6073-2
  § 1.6073-2 Fiscal years.
• 1.6073-3
  § 1.6073-3 Short taxable years.
• 1.6073-4
  § 1.6073-4 Extension of time for filing declarations by individuals.
• 1.6074-1
  § 1.6074-1 Time and place for filing declarations of estimated income tax by corporations.
• 1.6074-2
  § 1.6074-2 Time for filing declarations by corporations in case of a short taxable year.
• 1.6074-3
  § 1.6074-3 Extension of time for filing declarations by corporations.