26 C.F.R. § 1.614-7 Extension of time for performing certain acts.
Title 26 - Internal Revenue
Sections 1.614–2 to 1.614–5, inclusive, require certain acts to be performed on or before May 1, 1961 (the first day of the first month which begins more than 90 days after the regulations under section 614 were published in the [T.D. 6561, 26 FR 3523, Apr. 25, 1961]
Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)
Natural Resources
§ 1.614-7 Extension of time for performing certain acts.