[Code of Federal Regulations]
[Title 26, Volume 13]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR]

[Page 406-407]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Procedure and Administration--Table of Contents
 
Sec.  1.6072-2  Time for filing returns of corporations.

    (a) Domestic and certain foreign corporations. The income tax return 
required under section 6012 of a domestic corporation or of a foreign 
corporation having an office or place of business in the United States 
shall be filed on or before the fifteenth day of the third month 
following the close of the taxable year.
    (b) Foreign corporations not having an office or place of business 
in the United States. The income tax return of a foreign corporation 
which does not have an office or place of business in the United States 
shall be filed on or before the fifteenth day of the sixth month 
following the close of the taxable year.
    (c) Exempt organizations. For taxable years beginning after November 
10, 1978, the income tax return required under section 6012 and Sec.  
1.6012-2(e) of an organization exempt from taxation under section 501(a) 
(other than an employee's trust under section 401(a)) shall be filed on 
or before the fifteenth day of the fifth month following the close of 
the organization's taxable year.
    (d) Cooperative organizations. The income tax return of the 
following cooperative organizations shall be filed on or before the 
fifteenth day of the ninth month following the close of the taxable 
year:
    (1) A farmers', fruit growers', or like association, organized and 
operated in compliance with the requirements of section 521 and Sec.  
1.521-1; and
    (2) For a taxable year beginning after December 31, 1962, a 
corporation described in section 1381(a)(2), which is under a valid 
enforceable written obligation to pay patronage dividends (as defined in 
section 1388(a) and paragraph (a) of Sec.  1.1388-1) in an amount equal 
to at least 50 percent of its net earnings from business done with or 
for its patrons, or which paid patronage dividends in such an amount out 
of the net earnings from business done with or for patrons during the 
most recent taxable year for which it had such net earnings. Net 
earnings for this purpose shall not be reduced by any taxes imposed by 
Subtitle A of the Code and shall not be reduced by dividends paid on 
capital stock or other proprietary interest.
    (e) DISC's and former DISC's. The return required under section 
6011(c)(2) of a corporation which is a DISC (as defined in section 
992(a) shall be filed on or before the 15th day of the 9th month 
following the close of the taxable year.

[[Page 407]]

For the rule that a DISC may not have an extension of time in which to 
file such return, see Sec. Sec.  1.6071-1(b), 1.6081-1(a), and 1.6081-
3(e). The return required under Sec.  1.6011-2(b)(1) by a former DISC 
shall be filed at the time it is required to file its income tax return.
    (f) Cross references. For provisions relating to the time for filing 
a return where the last day for filing falls on Saturday, Sunday, or a 
legal holiday, see section 7503 and Sec.  301.7503-1 of this chapter 
(Regulations on Procedure and Administration). For provisions relating 
to the fixing of a later time for filing in the case of a return for a 
short period, see paragraph (b) of Sec.  1.6071-1. For provisions 
relating to time for filing consolidated returns and separate returns 
for short periods not included in consolidated returns, see Sec. Sec.  
1.1502-75 and 1.1502-76.

[T.D. 6500, 25 FR 12133, Nov. 26, 1960, as amended by T.D. 6643, 28 FR 
3163, Apr. 2, 1963; T.D. 7244, 37 FR 28897, Dec. 30, 1972; T.D. 7533, 43 
FR 6604, Feb. 15, 1978; T.D. 7896, 48 FR 23818, May 27, 1983]