time for filing returns and other documents
- § 1.6071-1 Time for filing returns and other documents
- § 1.6072-1 Time for filing returns of individuals, estates, and trusts
- § 1.6072-2 Time for filing returns of corporations
- § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations
- § 1.6072-4 Time for filing other returns of income
- § 1.6073-1 Time and place for filing declarations of estimated income tax by individuals
- § 1.6073-2 Fiscal years
- § 1.6073-3 Short taxable years
- § 1.6073-4 Extension of time for filing declarations by individuals
- § 1.6074-1 Time and place for filing declarations of estimated income tax by corporations
- § 1.6074-2 Time for filing declarations by corporations in case of a short taxable year
- § 1.6074-3 Extension of time for filing declarations by corporations