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Extension of Time for Filing Returns

tax-irs · IRS · Rule · Published 2011-06-24 · Effective 2011-06-24 · 76 FR 36996

Document

Document number
2011-15902
Federal Register citation
76 FR 36996
CFR reference
26 CFR 1
Type
Rule
Action
Final and removal temporary regulations
Category
tax-irs
Sub-agency
IRS
Publication date
2011-06-24
Effective date
2011-06-24
Treasury docket
TD 9531

Abstract

This document contains final regulations relating to the automatic extensions of time to file returns for partnership, trust, and estate taxpayers, and automatic extensions of time for filing returns for pension excise taxes. The objective of these final regulations is to reduce overall taxpayer burden by providing an extension period that strikes the most reasonable balance for these pass-through entities and the large number of taxpayers who require information from these entities for completion of their income tax returns.

Source

Authoritative
Federal Register document
Machine
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