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Code of Federal Regulations Title 26. Internal Revenue § 26.1.615–5 Time for making election with respect to returns due on or before May 2, 1960

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

In the case of any taxable year beginning after December 31, 1953, and ending after August 16, 1954, the income tax return for which is due not later than May 2, 1960, the time for exercising any option or making any election under section 615 shall expire on May 2, 1960.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.1.615–5 Time for making election with respect to returns due on or before May 2, 1960 - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-1-615-5/

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