 | United States. Tax Court - Government publications - 1974 - 936 pages
...filing any return, declaration, statement, or other document required by this title or by regulations. Except In the case of taxpayers who are abroad, no such extension shall be for more than 0 months. petitioner's own private wish — and one clearly insufficient to successfully... | |
 | United States. Tax Court - Government publications - 1992 - 764 pages
...however, that "The Secretary may grant a reasonable extension of time for filing any return * * *. Except in the case of taxpayers who are abroad, no such extension shall be for more than 6 months." (Emphasis added.) Although an extension referred to in section 6081 is limited... | |
 | Administrative law - 1967 - 302 pages
...filing any return, declaration, statement, or other document required by this title or by regulations. Except in the case of taxpayers who are abroad, no such extension shall be for more than 6 months. (b) Automatic extension for corporation income tax returns. An extension of... | |
 | United States. Congress. Senate. Committee on Finance - Finance, Public - 1976 - 778 pages
...filing any return, declaration, statement, or other document required by this title or by regulations. Except in the case of taxpayers who are abroad. no such extension shall be for more than 6 months. SEC. 6091. PLACE FOR FILING RETURNS OR OTHER DOCUMENTS. ******* (b) TAX RETURNS.... | |
 | Administrative law - 1966 - 284 pages
...filing any return, declaration, statement, or other document required by this title or by regulations. Except in the case of taxpayers who are abroad, no such extension shall be for more than 6 months. (b) Automatic extension for corporation income tax returns. An extension of... | |
 | United States - Session laws - 1939 - 780 pages
...returns, under such rules and regulations as he shall prescribe with the approval of the Secretary. Except in the case of taxpayers who are abroad, no such extension shall be for more than six months. (b) To WHOM RETURN MADE. — (1) INDIVIDUALS. — Returns (other than corporation... | |
 | CCH Incorporated, CCH Tax Law Editors - Business & Economics - 2008 - 1632 pages
...filing any return, declaration, statement, or other document required by this title or by regulations. Except in the case of taxpayers who are abroad, no such extension shall be for more than 6 months. Amendments • 1976, Tax Reform Act of 1976 (PL 94-455) PL 94-455, §1906(b)(13)(... | |
 | Almanacs, American - 1919 - 1142 pages
...extension of time for filing returns whenever in hie judgment good cause exists and shall keep a record ol every such extension and the reason therefor. Except...taxpayers who are abroad, no such extension shall be for more than six months. (b) Returns shall be made- to the collector lor- the district in which is... | |
 | Administrative law - 1971 - 868 pages
...with whom Form 11 is required to be filed and shall contain a full recital of the causes of delay. Except in the case of taxpayers who are abroad, no such extension shall be more than 6 months. (68A Stat. 751; 26 UJ3.C. 6081) [TD 7008. 34 FB 3665, Mar. 1, 1969] § 194.109... | |
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Except in the case of taxpayers who are abroad, no such extension shall be for more than six months. 
