[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: 26CFR301.6501(b)-1]

[Page 360-361]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                               Limitations
 
Sec. 301.6501(b)-1  Time return deemed filed for purposes of determining 
limitations.

    (a) Early return. Any return, other than a return of tax referred to 
in paragraph (b) of this section, filed before the last day prescribed 
by law or regulations for the filing thereof (determined without regard 
to any extension of time for filing) shall be considered as filed on 
such last day.
    (b) Returns of social security tax and of income tax withholding. If 
a return on or after November 13, 1966, of tax imposed by chapter 3 of 
the Code (relating to withholding of tax on nonresident aliens and 
foreign corporations and tax-free covenant bonds), or if a return of tax 
imposed by chapter 21 of the Code (relating to the Federal Insurance 
Contributions Act) or by chapter 24 of the Code (relating to collection 
of income tax at source on wages), for any period ending with or within 
a calendar year is filed before April 15 of the succeeding calendar 
year, such return shall be deemed filed on April 15 of

[[Page 361]]

such succeeding calendar year. For example, if quarterly returns of the 
tax imposed by chapter 24 of the Code are filed for the four quarters of 
1955 on April 30, July 31, and October 31, 1955, and on January 31, 
1956, the period of limitation for assessment with respect to the tax 
required to be reported on such return is measured from April 15, 1956. 
However, if any of such returns is filed after April 15, 1956, the 
period of limitation for assessment of the tax required to be reported 
on that return is measured from the date it is in fact filed.
    (c) Returns executed by district directors or other internal revenue 
officers. The execution of a return by a district director or other 
authorized internal revenue officer or employee under the authority of 
section 6020(b) shall not start the running of the statutory period of 
limitations on assessment and collection.