Automatic Extension of Time for Filing Individual Income Tax Returns

tax-irs · IRS · Rule · Published 1996-01-04 · Effective 1996-01-04 · 61 FR 260

Document

Document number: 96-114
Federal Register citation: 61 FR 260
CFR reference: 26 CFR 1
Type: Rule
Action: Temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 1996-01-04
Effective date: 1996-01-04
Treasury docket: TD 8651

Abstract

This document contains temporary regulations that reflect new simpler procedures for an individual to obtain an automatic extension of time to file an individual income tax return. The text of the temporary regulations also serves as the text of the cross reference notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.

Source

Authoritative: Federal Register document
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