1. Regulations
  2. title 27
  3. chapter I-i1
  4. part 73
  5. subpart C
  6. § 73.34

View all text of Subpart C [§ 73.30 - § 73.35]

§ 73.34 - When is an electronically submitted form considered timely filed?

If you submit a form to our electronic document receiving system, the document will be considered filed on the date of the electronic postmark given by that system.

[68 FR 58601, Oct. 10, 2003, as amended at 79 FR 17034, Mar. 27, 2014]

AUTHORITY: 26 U.S.C. 6011(f), 6061(b), 7502(c); 44 U.S.C. 3504 Note.

SOURCE: 68 FR 58601, Oct. 10, 2003, unless otherwise noted.

CITE AS: 27 CFR 73.34