 | Administrative law - 1967 - 292 pages
...6081. Extension of time for filing returns — (a) General rule. The Secretary or his delegate ma; grant a reasonable extension of time for filing any...no such extension shall be for more than 6 months. (b) Automatic extension for corporation income tax returns. An extension of 3 months for the filing... | |
 | Administrative law - 1971 - 368 pages
...returns — (a) General rule. The Secretary or his delegate may grant a reasonable extension •or time for filing any return, declaration, statement,...no such extension shall be for more than 6 months. (b) Automatic extmsion for corporation income tax returns. An extension of 3 months for the filing... | |
 | Administrative law - 1976 - 400 pages
...returns — (a) General rule. The Secretary or his delegate may grant a reasonable extension of time ior filing any return, declaration, statement, or other...are abroad, no such extension shall be for more than в month*. § 31.6081 (a)-l Extensions of time for filing returns and other documents. (a) Federal... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1961 - 1456 pages
...Secretary or his delegate may grant a reasonable extension of time for filing any return, declartaion, statement, or other document required by this title...no such extension shall be for more than 6 months. [Sec. 6081(a) as originally enacted and in effect July 1, 1960] § 45.6081 (a)-l EXTENSION OF Tore... | |
 | Administrative law - 1973 - 492 pages
...extension of time for filing any return, declaration, statement, or other document required by ttiig title or by regulations. Except In the case of taxpayers...no such extension shall be for more than 6 months. (b) Automatic extension /or corporation income tax returns. An extension of 3 months for the filing... | |
 | Administrative law - 1960 - 790 pages
...the district in which the business is located and must contain a full recital of the causes of delay. Except in the case of taxpayers who are abroad, no such extension shall be for more than 6 months. (68A Stat. 624. 751; 26 USC 5143. 6061) § 194.108 Penalty for failure to file return. Any person liable... | |
 | Administrative law - 1960 - 832 pages
...the district in which the business is located and must contain a full recital of the causes of delay. Except In the case of taxpayers who are abroad, no such extension shall be for more than 6 months. (68A Stat. 624, 751; 26 OSC 5143. 6061) § 194.108 Penalty for failure to file return. Any person liable... | |
 | Administrative law - 1957 - 610 pages
...the district in which the business is located and must contain a full recital of the causes of delay. Except in the case of taxpayers who are abroad, no such extension shall be for more than 6 months. (68A Stat. 624, 751; 26 USC 5143, 6081) § 194.108 Penalty for failure to file return. Any person liable... | |
 | Administrative law - 1956 - 786 pages
...the district in which the business is located and must contain a full recital of the causes of delay. Except in the case of taxpayers who are abroad, no such extension shall be for more than 6 months. (68A Stat. 624, 751; 26 U. 8. C. 5143. 6081) § 194.108 Penalty for failure to file return. Any person... | |
 | Administrative law - 1975 - 388 pages
...return* — (a) General rule. The Secretary or Ms delegate may grant a reasonable extension of tame tor filing any return, declaration, statement, or other...required by this title or by regulations. Except in the ease of taxpayers who are abroad, no such extension shall be for more than 0 months. • • • •... | |
| |
SEC. 6081. Extension of time for filing returns — (a) General rule. The Secretary or his delegate may grant a reasonable extension of time for filing any return, declaration, statement, or other document required by this title or by regulations. Except... 
