[Code of Federal Regulations]
[Title 26, Volume 17]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR55.6081-1]

[Page 405]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 55_EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED 
INVESTMENT COMPANIES--Table of Contents
 
                 Subpart C_Procedure and Administration
 
Sec. 55.6081-1  Extension of time for filing the return.

    District directors and directors of service centers are authorized 
to grant a reasonable extension of time for filing any return, 
statement, or other document which relates to any tax imposed by Chapter 
44 and which is required under the provisions of Chapter 44 or the 
regulations thereunder. Extensions of time shall not be granted for more 
than 6 months. An extension of time for filing a return shall not 
operate to extend the time for the payment of the tax or any part 
thereof unless specified to the contrary in the extension. The rules 
relating to an application for extension in Sec. 53.6081-1(b) of this 
Chapter (relating to foundation excise taxes) shall apply to an 
application for an extension of time for filing the return of tax 
imposed by Chapter 44. If an extension of time for filing the return is 
granted, a return shall be filed before the expiration of the period of 
extension.