26 CFR 1.6072-4

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

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.6072-4, § 1.6072-4 Time for filing other returns of income, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112201
Permanent ID: ys:prov:112201@1
SHA-256: 8e6a25e61acd741074c010b073fe70bdc37b26a7e577c1b992a368c165dfc32d

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

(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]

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.