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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... "
Code of Federal Regulations: Containing a Codification of Documents of ... - Page 115
1961
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1968
...Administration) . § 20.6081 Statutory provisions; extension of time for filing returns. SEC. 6O81. Extension of time for filing returns — (a) General...no such extension shall be for more than 6 months. ***** (c) Postponement by reason of war. For time for performing certain acts postponed by reason of...
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Reports of the Tax Court of the United States, Volume 73

United States. Tax Court - Taxation - 1980
...provides as follows: SEC. 6081. EXTENSION OF TIME FOR FILING RETURNS. (») GENERAL RULE.— The Secretary may grant a reasonable extension of time for filing...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...
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The Code of Federal Regulations of the United States of America

Administrative law - 1969
...Secretary or his delegate may grant a reasonable extension of time for filing any return, déclaration, statement, or other document required by this title...no such extension shall be for more than 6 months. • » « • « (c) Postponement by reason of war. For time for performing certain acts postponed...
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Reports of the Tax Court of the United States, Volume 6

United States. Tax Court - Law reports, digests, etc - 1947
...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. • **•••• SEC. 729. LAWS APPLICABLE. those returns. Nicholas Roerich, 38 BTA 567,...
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The Code of Federal Regulations of the United States of America

Administrative law - 1970
...1006, Jan. 23, 1969] § 31.6081 (a) Statutory provisions; extension of time for filing returns. Six;. 6081. Extension of time for filing returns — (a)...no such extension shall be for more than 6 months. § 31.6081 (a)— 1 Extensions of time for filing returns and other documents. (a) Federal Insurance...
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Reports of the United States Tax Court, Volume 62

United States. Tax Court - Government publications - 1974
...return. This, however, was • SEC. 6081. EXTENSION OF TIME FOR PILING RETURNS. (a) GEXEK.U, UOI.E. — The Secretary or his delegate may grant a reasonable...are abroad, no such extension shall be for more than 0 months. petitioner's own private wish — and one clearly insufficient to successfully raise an estoppel...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1971
...filing returns — (a) General rule. The Secretary or his delegate may grant a reasonable extension 0i time for filing any return, declaration, statement,...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...
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The Code of Federal Regulations of the United States of America

Administrative law - 1971
...(a) General rule. The Secretary or his delegate may grant a reasonable extension of time for flling any return, declaration, statement, or other document...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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Reports of the United States Tax Court, Volume 98

United States. Tax Court - Law reports, digests, etc - 1992
...however, that "The Secretary may grant a reasonable extension of time for filing any return * * *. Except in the case of taxpayers who are abroad, no such extension shall be for more than 6 months." (Emphasis added.) Although an extension referred to in section 6081 is limited to 6 months, the statute...
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The Code of Federal Regulations of the United States of America

Administrative law - 1972
...Statutory provisions ; extension of time for filing returns; general rule. SEC. 6081. Extension of Urne for filing returns — (a) General rule. The Secretary...no such extension shall be for more than 6 months. § 41.6081 (a) -1 Extension of time for filing returns. District directors may, upon application of...
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