26 USC 6081 - Extension of time for filing returns

U.S Code last checked for updates: Feb 23, 2025

§ 6081.

Extension of time for filing returns

(a)

General rule

(b)

Automatic extension for corporation income tax returns

(c)

Cross references

(Aug. 16, 1954, ch. 736, 68A Stat. 751; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–248, title III, § 234(b)(2)(B), Sept. 3, 1982, 96 Stat. 503; Pub. L. 107–134, title I, § 112(d)(2), Jan. 23, 2002, 115 Stat. 2435; Pub. L. 114–41, title II, § 2006(c)(1), July 31, 2015, 129 Stat. 459.)

cite as: 26 USC 6081