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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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Internal Revenue Bulletin

United States. Internal Revenue Service - Tax administration and procedure - 1959 - 1390 pages
...returns and other documents, see § 31.0081 (a)-l. 1 31.6081 (a) STATUTORY PROVISIONS; EXTENSION OP # [ 3 ɀ K , , ^T) D # ! ( ù Ƈ, n + 1 B 97DbZA ... + *n T -K < mUDs iBW ܷ ʄ c R % plg V ! z 0 months. 1 31.6081(a)-l EXTENSIONS OF TIME FOR FILING RETURNS AND OTHER PocVMF.NTS. — (a) Federal...
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1961 - 1208 pages
...following the close of the calendar year. PART VI— EXTENSION OF TIME FOR FILING RETURNS Sec. 6081. subsection (a) (1) or (2), the basis shall be the same as in the case of the property so (b) AUTOMATIC EXTENSION FOR CORPORATION INCOME TAX RETURNS. — An extension of 3 months for the filing...
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Code of Federal Regulations: 1949-1984

Administrative law - 1961 - 246 pages
...section 6651 and § 301.6651-1 of this chapter (Regulations on Procedure and Administration). §25.6081 Statutory provisions; extension of time for filing...taxpayers who are abroad, no such extension shall be for morn than 6 months. (c) Postponement by reason of war. For time for performing certain acts postponed...
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Compilation of the Social Security Laws

United States. Congress. House. Committee on Ways and Means - Social security - 1961 - 520 pages
...in the following subsections of this section. ******* SEC 6081. EXTENSION OF TIME FOR FILING RETURN& (a) General Rule. — The Secretary or his delegate...no such extension shall be for more than 6 months. *•*•••• SEC. 6091. PLACE FOR FILING RETURNS OR OTHER DOCUMENTS. (b) Tax Returns. — In the...
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Reports of the Tax Court of the United States, Volume 38

United States. Tax Court - Law reports, digests, etc - 1963 - 1104 pages
...time prescribed by law for filing the return for snch taxable year (Including extensions thereof). « SEC. 6081. EXTENSION OF TIME FOR FILING RETURNS. (a)...no such extension shall be for more than 6 months. ( b) AUTOMATIC EXTENSION FOB CORPORATION INCOME TAX RETUBNB. — An extension of 3 months for the filing...
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Reports of the Tax Court of the United States, Volume 38

United States. Tax Court - Law reports, digests, etc - 1963 - 1096 pages
...prescribed by law for filing the return for such taxable year (Including extensions thereof). 1 SEC. 8081. EXTENSION OF TIME FOR FILING RETURNS. (a) GENERAL...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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Reports of the Tax Court of the United States, Volume 38

United States. Tax Court - Taxation - 1963 - 1156 pages
...extension of tlmo for filing any return, declaration, statement, or other document required by tUi title or by regulations. Except In the case of taxpayers...no such extension shall be for more than 6 months. and payments made within 3 months after March 15, 1958, should be considered timely. Petitioner's second...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1968 - 1882 pages
...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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Internal Revenue Cumulative Bulletin, Issue 2

United States. Internal Revenue Service - Internal revenue - 1975 - 652 pages
...§53.6081 Statutory provisions; extension of time for filing the return. Sec. 6081. Extension of time /or filing returns — (a) General rule. The Secretary...no such extension shall be for more than 6 months. §53.6081-1 Extension of time for filing the return. (a) District directors and directors of service...
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Reports of the Tax Court of the United States, Volume 73

United States. Tax Court - Taxation - 1980 - 1358 pages
...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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