 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...returns, under such rule 37 and regulations as he shall prescribe with the approval of the Secretary. Except in the case of taxpayers who are abroad, no such extension shall be for more than six months. [For postponement of time for filing returns, by reason of war, see section 3804 and note... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...returns, under such rules and regulations as he shall prescribe with the approval of the Secretary. Except in the case of taxpayers who are abroad, no such extension shall be for more than six months. [For postponement of the time for filing returns, by reason of war, see section 3804 and... | |
 | Administrative law - 1971 - 608 pages
...1960, as amended by Т.О. 6915, 32 FB 5262, Mar. 29, 1967; TD 6941, 32 FR 18042, Dec. 16, 1967] § 46.6071 (a)-2 Cross references. For provisions with...by this title or by regulations. Except in the case oí taxpayers who are abroad, no such extension shall be for more than 6 months. § 46.6081 (a)-l Extension... | |
 | Administrative law - 1970 - 310 pages
...1960, as amended by TD 6941, 32 FR 18041, Dec. 16, 1967; TD 7001, 34 FR 1005, Jan. 23, 1969] § 31.6081 (a) Statutory provisions; extension of time for filing...no such extension shall be for more than 6 months. § 31.6081 (a)-l Extensions of time for filing returns and other documents. (a) Federal Insurance Contributions... | |
 | Administrative law - 1959 - 1126 pages
...section 7502 and § 301.7502-1 of this chapter (Regulations on Procedure and Administration) . § 20.6081 Statutory provisions; extension of time for filing...no such extension shall be for more than 6 months. • * * * • (c) Postponement by reason of war. For time for performing certain acts postponed by... | |
 | Administrative law - 1960 - 618 pages
...reference. For extensions of time for filing returns and other documents, see § 31.6081 (a) -1. § 31.6081 (a) Statutory provisions; extension of time for filing...are abroad, no such extension shall be for more than в months. § 31.6081 (a)-l Extensions of time for filing returns and other documents. (a) Federal... | |
 | Administrative law - 1960 - 1580 pages
...thereunder. 5 41.6081 (a) Statutory provisions; extension of time for filing returns; general rule. SEC. 6081. Extension of time for filing returns —...no such extension shall be for more than 6 months. 5 41.6081 (a)-l Extension of time for filing returns. District directors may, upon application of the... | |
 | Administrative law - 1978 - 780 pages
...45.60HK a) Statutory provisions; extension of time for Tiling returns. SEC. 6081. Eitt-nsinn o/ time JOT filing returns— (a) General rule». The Secretary...are abroad, no such extension shall be for more than б months. [Sec. e081(a) as originally enacted and in effect July 1. 1960] S 45.6081(a)-l Extension... | |
 | Administrative law - 1972 - 488 pages
...provisions; extension of time for filing returns. SEC. 6081. Extension of time for filing returns—(a) General rule. The Secretary or his delegate may grant...no such extension shall be for more than 6 months. § 31.6081 (a)-l Extensions of time for filing returns and other documents. (a) Federal Insurance Contributions... | |
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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... 
