The amendments to the regulations reflect changes required by section 2006 of Public Law 114-41. In general, the C corporation return due date under Internal Revenue Code section 6072 is extended by one month, and the partnership return due date under section 6072 is shortened by one month. These regulations are updated to reflect the new statutory due dates. In addition, these regulations change the length of extensions of time to file various returns as required by section 2006 of Public Law 114-41.