U.S. Code
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Title 26
» Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 61— INFORMATION AND RETURNS › Subchapter Subchapter A— Returns and Records › Part PART V— TIME FOR FILING RETURNS AND OTHER DOCUMENTS
26 U.S.C. § 6073
Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(2), July 18, 1984, 98 Stat. 792]