
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document affected by Public Law 107-134 Section 112(d)(2)]
[Document affected by Public Law 107-134 Section 112(f)]
[CITE: 26USC6081]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                   CHAPTER 61--INFORMATION AND RETURNS
 
                    Subchapter A--Returns and Records
 
              PART VI--EXTENSION OF TIME FOR FILING RETURNS
 
Sec. 6081. Extension of time for filing returns


(a) General rule

    The Secretary may grant a reasonable extension of time for filing 
any return, declaration, statement, or other document required by this 
title or by regulations. Except in the case of taxpayers who are abroad, 
no such extension shall be for more than 6 months.

(b) Automatic extension for corporation income tax returns

    An extension of 3 months for the filing of the return of income 
taxes imposed by subtitle A shall be allowed any corporation if, in such 
manner and at such time as the Secretary may by regulations prescribe, 
there is filed on behalf of such corporation the form prescribed by the 
Secretary, and if such corporation pays, on or before the date 
prescribed for payment of the tax, the amount properly estimated as its 
tax; but this extension may be terminated at any time by the Secretary 
by mailing to the taxpayer notice of such termination at least 10 days 
prior to the date for termination fixed in such notice.

(c) Postponement by reason of war

            For time for performing certain acts postponed by reason of 
        war, see section 7508.

(Aug. 16, 1954, ch. 736, 68A Stat. 751; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97-248, title 
III, Sec. 234(b)(2)(B), Sept. 3, 1982, 96 Stat. 503.)


                               Amendments

    1982--Subsec. (b). Pub. L. 97-248 struck out ``or the first 
installment thereof required under section 6152'' after ``the amount 
properly estimated as its tax''.
    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary'' wherever appearing.


                    Effective Date of 1982 Amendment

    Amendment by Pub. L. 97-248 applicable to taxable years beginning 
after Dec. 31, 1982, see section 234(e) of Pub. L. 97-248, set out as a 
note under section 6655 of this title.

                  Section Referred to in Other Sections

    This section is referred to in section 6404 of this title.
