 | Administrative law - 1974 - 388 pages
...18041, Dec. 16. 1967; TD 7001, 34 FR 1005, Jan. 23, 1969; TD 7078, 35 FR 18525, Dec. 5. 1970] § 31.6081 (a) Statutory provisions; extension of time for filing...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 Contributions... | |
 | Administrative law - 1974 - 364 pages
...(Regulations on Procedure and Administration) . [Т.О. 7238, 37 FJ3. 28737, Dec. 29, 1972] § 25.6081 Statutory provisions; extension of time for filing...Except In the case of taxpayers who are abroad, no aucb extension shall be for more than 6 months. » * • • • (c) Postponement by reason of war.... | |
 | United States. Tax Court - Taxation - 1974 - 932 pages
...GENERAL RULE. — The Secretary or his delegate may grant a reasonable extension of time for filing nny return, declaration, statement, or other document...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... | |
 | Administrative law - 1975 - 652 pages
...Statutory provisions; extension of time for filing returns; general rule. SEC. 6081. Extension of time /or filing returns — (a) General rule. The Secretary...no such extension shall be for more than 6 months. § 41.6081 (a)-l Extension of time for filing returns. District directors may, upon application of... | |
 | Administrative law - 1975 - 448 pages
...returns — (a) General rule. The Secretary or his delegate may grant a reasonable extension of tune for filing any return, declaration, statement, or...are abroad, no such extension shall be for more than в months. • • • * • (c) Postponement by reason of war. For time for performing certain acts... | |
 | Administrative law - 1966 - 284 pages
...under section 6655 (c) without regard to such extension. EXTENSION OP TIME FOR FILING RETURNS § 1.6081 Statutory provisions ; 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... | |
 | Administrative law - 1967 - 302 pages
...under section 6655 (c) without regard to such extension. EXTENSION OF TIME FOR FILING RETURNS § 1.6081 Statutory provisions ; 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... | |
 | United States. Congress. Senate. Committee on Finance - Finance, Public - 1976 - 778 pages
...the fiscal year, except as otherwise provided in the following subsections of this section. ******* SEC. 6081. EXTENSION OF TIME FOR FILING RETURNS. (a)...no such extension shall be for more than 6 months. SEC. 6091. PLACE FOR FILING RETURNS OR OTHER DOCUMENTS. ******* (b) TAX RETURNS. — In the case of... | |
 | Administrative law - 1976 - 420 pages
...provision»; extension of time for filing return*. Sec. 6081. Extension of time for filing return* — (a) General rule. The Secretary or his delegate may...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... | |
| |
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... 
