# Time for Performance of Acts Where Last Day Falls on Saturday, Sunday, or Legal Holiday
> **Treasury** · Final regulations. · Published 1996-08-14 · Effective 1996-08-14 · 61 FR 42178
## Document
- **Document number:** 96-20625
- **Category:** other
- **Sub-agency:** Treasury
- **Federal Register citation:** 61 FR 42178
- **CFR reference:** 26 CFR 301
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/08/14/96-20625/time-for-performance-of-acts-where-last-day-falls-on-saturday-sunday-or-legal-holiday)
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