# Treas. Reg. § 301.6071-1: Time for filing returns and other documents.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6071-1>. Interprets 26 U.S.C. § 6071.

For provisions concerning the time for filing returns and other documents, see the regulations relating to the particular tax.