 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 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. [For postponement of the time for filing returns, by reason of war, see section... | |
 | United States. Tax Court - 1947 - 1522 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 •hall be for more than six months. • •••••• «EC. 729. LAWS APPLICABLE. (a) GENUAL... | |
 | 1960 - 1580 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. • * * * * (c) Postponement by reason of war. For time for performing certain... | |
 | 1976 - 676 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 (Sec. 6081 (a) as originally enacted and In effect July 1, I960] § 45.6081... | |
 | United States. Internal Revenue Service - 1961 - 1668 pages
...filing any return, declartaiou, 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 [Sec. 6081 (a) as originally enacted and in effect July 1, 1960] § 45.6081(a)-l... | |
 | United States. Congress. House. Committee on Ways and Means - 1961 - 520 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)... | |
 | United States. Internal Revenue Service - 1975 - 652 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. §53.6081-1 Extension of time for filing the return. (a) District directors... | |
 | United States. Tax Court - 1947 - 1354 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. • **•••• SEC. 729. LAWS APPLICABLE. those returns. Nicholas Roerich,... | |
 | 1970 - 316 pages
...flUng any return- declaration « ' °r Other document required by u,tle °r by regulations. Except to the case of taxpayers who are abroad no such extension shall be for more thanTmontnT . (c) Postponement by reason of war Por time for performing certain acts postponed... | |
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Except in the case of taxpayers who are abroad, no such extension shall be for more than six months. 
