Extension of Time for Filing Returns

Extension of Time for Filing Returns

In Legislation

Extension of Time for Filing Returns in the U.S. Code: Title 26, Subtitle F, Chapter 61, Subchapter A, Part VI

The current, permanent, in-force federal laws regulating extension of time for filing returns are compiled in the United States Code under Title 26, Subtitle F, Chapter 61, Subchapter A, Part VI. It constitutes “prima facie” evidence of statutes relating to Tax Administration (including extension of time for filing returns) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Tax Procedure of the US Code, including extension of time for filing returns) by chapter and subchapter.