Treasury Regulations · 26 CFR
§ 301.6072-1. Time for filing income tax returns.
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 § 301.6072-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6072
- Length
- 25 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
For provisions relating to time for filing income tax returns, see §§ 1.6072-1 to 1.6072-4, inclusive, of this chapter (Income Tax Regulations).
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR1b5d05d4bfe19f9 Information and Returns
- Records, statements, and special returns
Nearby sections
- § 301.6063-1 Signing of partnership returns.
- § 301.6064-1 Signature presumed authentic.
- § 301.6065-1 Verification of returns.
- § 301.6071-1 Time for filing returns and other documents.
- § 301.6072-1 Time for filing income tax returns.
- § 301.6073-1 Time for filing declarations of estimated income tax by individuals.
- § 301.6074-1 Time for filing declarations of estimated income tax by corporations.
- § 301.6075-1 Time for filing estate and gift tax returns.
- § 301.6081-1 Extension of time for filing returns.