Subjgrp 8. 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.