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Code of Federal Regulations Title 26. Internal Revenue § 26.1.6072–4 Time for filing other returns of income

Current as of January 02, 2025 | Updated by Findlaw Staff

(a) Reports for recovery of excessive profits on Government contracts.For the time for filing annual reports by persons completing Government contracts, see 26 CFR (1939) 17.16 (Treasury Decision 4906, approved June 23, 1939), and 26 CFR (1939) 16.15 (Treasury Decision 4909, approved June 28, 1939), as made applicable to section 1471 of the Internal Revenue Code of 1954 by Treasury Decision 6091, approved August 16, 1954 (19 FR 5167, C.B. 1954–2, 47).

(b) [Reserved by 84 FR 9237]

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.1.6072–4 Time for filing other returns of income - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-1-6072-4/

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