26 USC Subtitle F, CHAPTER 61, Subchapter A, PART V: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 61-INFORMATION AND RETURNSSubchapter A-Returns and RecordsPART V-TIME FOR FILING RETURNS AND OTHER DOCUMENTS

Jump To: MiscellaneousAmendments

PART V-TIME FOR FILING RETURNS AND OTHER DOCUMENTS

Sec.

6071.

Time for filing returns and other documents.

6072.

Time for filing income tax returns.

[6073, 6074. Repealed.]

6075.

Time for filing estate and gift tax returns.

[6076.

Repealed.]

Editorial Notes

Amendments

1988- Pub. L. 100–418, title I, §1941(b)(3)(C), Aug. 23, 1988, 102 Stat. 1324 , struck out item 6076 "Time for filing return of windfall profit tax".

1984- Pub. L. 98–369, div. A, title IV, §412(c)(2), July 18, 1984, 98 Stat. 793 , struck out item 6073 "Time for filing declarations of estimated income tax by individuals".

1980- Pub. L. 96–223, title I, §101(c)(1)(B), Apr. 2, 1980, 94 Stat. 250 , added item 6076.

1976- Pub. L. 94–455, title XIX, §1904(b)(10)(A)(iii)(II), Oct. 4, 1976, 90 Stat. 1817 , struck out item 6076 "Time for filing interest equalization tax returns".

1968- Pub. L. 90–364, title I, §103(e)(8), June 28, 1968, 82 Stat. 264 , struck out item 6074 "Time for filing declarations of estimated income tax by corporations".

1964- Pub. L. 88–563, §3(d), Sept. 2, 1964, 78 Stat. 845 , added item 6076.