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Treasury Regulations · 26 CFR

§ 1.6072-4. Time for filing other returns of income.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 6072

Cite as 26 CFR § 1.6072-4

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
December 31, 1966 by T.D. 6908
Last amended
March 14, 2019 by T.D. 9849
Issued under
26 U.S.C. § 6072
Length
89 words · about 1 min to read
Cross-references
cites 1 Code section and 0 regulations; cited by 0
(a) Reports for recovery of excessive profits on Government contracts. For the time for filing annual reports by persons completing Government contracts, see 26 CFR (1939) 17.16 (Treasury Decision 4906, approved June 23, 1939), and 26 CFR (1939) 16.15 (Treasury Decision 4909, approved June 28, 1939), as made applicable to section 1471 of the Internal Revenue Code of 1954 by Treasury Decision 6091, approved August 16, 1954 (19 FR 5167, C.B. 1954-2, 47).
(b) [Reserved]

[T.D. 6908, 31 FR 16775, Dec. 31, 1966, as amended by T.D. 9849, 84 FR 9237, Mar. 14, 2019]

Other regulations under § 6072

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Amended by T.D. 9849 (84 FR 9237)
  2. Issued by T.D. 6908 (31 FR 16775)

Where it sits in 26 CFR

  1. Subchapter A Income tax
  2. Part 1 Income taxes
  3. Time for filing returns and other documents

Nearby sections