CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.6072-4—Time for filing other returns of income.

1.6072-4—Time for filing other returns of income.

(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) Returns of tax on transfers to avoid income tax. For the time for filing returns of tax under Chapter 5 of the Code, see § 1.1494-1.

Code of Federal Regulations

[T.D. 6908, 31 FR 16775, Dec. 31, 1966]