Final regulations; and removal of temporary regulations.
Category
tax-irs
Sub-agency
IRS
Publication date
2001-01-11
Effective date
2001-01-11
Treasury docket
TD 8932
Abstract
This document contains regulations relating to timely mailing treated as timely filing and paying under section 7502 of the Internal Revenue Code. The regulations generally reflect changes to the law made since 1960. In addition, the regulations provide that the date of an electronic postmark will be the filing date under certain circumstances. The regulations affect taxpayers who file documents or make payments or deposits.