CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES (Parts 40–158) > PART 53—FOUNDATION AND SIMILAR EXCISE TAXES > SUBPART L—Procedure and Administration (§53.6001-1 to §53.7701-1) > 53.6071-1T—Time for filing returns (temporary).

53.6071-1T—Time for filing returns (temporary).

(a) through (f) [Reserved] For further guidance, see § 53.6071-1(a) through (f).

Code of Federal Regulations

[T.D. 9334, 72 FR 36872, July 6, 2007; 72 FR 45895, Aug. 16, 2007, as amended by T.D. 9492, 75 FR 38708, July 6, 2010]