Time for Performance of Acts Where Last Day Falls on Saturday, Sunday, or Legal Holiday
other · Treasury · Rule · Published 1996-08-14 · Effective 1996-08-14 · 61 FR 42178
Document
Document number
96-20625
Federal Register citation
61 FR 42178
CFR reference
26 CFR 301
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
Treasury
Publication date
1996-08-14
Effective date
1996-08-14
Treasury docket
TD 8681
Abstract
This document contains final regulations relating to the time for performance of acts by taxpayers and by the Commissioner, a district director, or the director of a regional service center, when the last day for performance falls on a Saturday, Sunday, or legal holiday. In particular, these regulations replace the list of legal holidays with a citation to the District of Columbia law that is the source of the list.