26 C.F.R. § 1.6081-3T Automatic extension of time for filing corporation income tax returns (temporary).
Title 26 - Internal Revenue
(a) [Reserved] For further guidance, see §1.6081–3(a). (1) An application must be submitted on Form 7004, “Application for Automatic 6-Month Extension of Time to File Certain Business Income Tax, Information, and Other Returns,” or in any other manner prescribed by the Commissioner. (a)(2) through (d) [Reserved]. For further guidance, see §1.6081–3(a)(2) through (d). (e) Effective dates. (1) Except as provided in paragraph (e)(2) of this section, this section applies to requests for extensions of time to file corporation income tax returns due after December 7, 2004. (2) Paragraph (a)(1) of this section applies to applications for an automatic extension of time to file corporation income tax returns filed after December 31, 2005. The applicability of this section expires on November 4, 2008. [T.D. 9229, 70 FR 67359, Nov. 7, 2005]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Extension of Time for Filing Returns
§ 1.6081-3T Automatic extension of time for filing corporation income tax returns (temporary).
