Source: http://taxtv.com/code/01561-USCODE-2011-title26-subtitleF-chap61-subchapA-partV-sec6071/
Timestamp: 2017-11-21 01:06:55
Document Index: 21124198

Matched Legal Cases: ['§6071', '§6071', '§6071', '§204', '§1906', '§2002', '§11125', '§2002']

IRC §6071. Time for filing returns and other documents - TaxTV.com
IRC §6071. Time for filing returns and other documents
View related content: IRC §6071
Returns made under subparts B and C of part III of this subchapter which are filed electronically shall be filed on or before March 31 of the year following the calendar year to which such returns relate.
(c) Special taxes
(Aug. 16, 1954, ch. 736, 68A Stat. 749; Pub. L. 85–859, title II, §204(1), Sept. 2, 1958, 72 Stat. 1428; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–206, title II, §2002(a), July 22, 1998, 112 Stat. 724; Pub. L. 109–59, title XI, §11125(b)(21), Aug. 10, 2005, 119 Stat. 1957.)
2005—Subsec. (c). Pub. L. 109–59 substituted “section 5732” for “section 42”.
1998—Subsecs. (b), (c). Pub. L. 105–206 added subsec. (b) and redesignated former subsec. (b) as (c).
1958—Subsec. (b). Pub. L. 85–859 inserted reference to section 42 of this title.
Pub. L. 105–206, title II, §2002(c), July 22, 1998, 112 Stat. 724, provided that: “The amendment made by subsection (a) [amending this section] shall apply to returns required to be filed after December 31, 1999.”