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TREAS/IRS | RIN: 1545-BN13 | Publication ID: Spring 2019 |
Title: Return Due Date and Extended Due Date Changes (Temporary) | |
Abstract:
The amendments to the regulations reflect changes required by section 2006 of Pub. L. 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 Pub. L. 114-41. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: None (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 6072, 6081 and 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-128483-13 (Temp) Drafter attorney: Jonathan Black (202) 317-5425 Reviewer attorney: Adrienne Griffin (202) 317-6845 Treasury attorney: Brendan O'Dell (202) 622-1868 CC:PA:01 | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Jonathan Black Law Clerk Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-5425 Email: jonathan.r.black@irscounsel.treas.gov |