[Code of Federal Regulations] [Title 26, Volume 18] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR301.6072-1] [Page 34] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents Information and Returns Sec. 301.6072-1 Time for filing income tax returns. For provisions relating to time for filing income tax returns, see Sec. Sec. 1.6072-1 to 1.6072-4, inclusive, of this chapter (Income Tax Regulations).