U.S. Code
»
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. § 6076
Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]