[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: 26CFR301.6081-1] [Page 34-35] 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. 301.6081-1 Extension of time for filing returns. For provisions concerning extensions of time for filing returns or other documents, see the regulations relating to the particular tax. [[Page 35]] place for filing returns or other documents