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U.S. Code as of:
01/19/04
Section 6081. Extension of time for filing returns
(a) General rule
The Secretary may grant a reasonable extension of time for filing
any return, declaration, statement, or other document required by
this title or by regulations. Except in the case of taxpayers who
are abroad, no such extension shall be for more than 6 months.
(b) Automatic extension for corporation income tax returns
An extension of 3 months for the filing of the return of income
taxes imposed by subtitle A shall be allowed any corporation if, in
such manner and at such time as the Secretary may by regulations
prescribe, there is filed on behalf of such corporation the form
prescribed by the Secretary, and if such corporation pays, on or
before the date prescribed for payment of the tax, the amount
properly estimated as its tax; but this extension may be terminated
at any time by the Secretary by mailing to the taxpayer notice of
such termination at least 10 days prior to the date for termination
fixed in such notice.
(c) Cross references
For time for performing certain acts postponed by reason of
war, see section 7508, and by reason of Presidentially declared
disaster or terroristic or military action, see section 7508A.
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