§6017. Self-employment tax returns — Inbound Citations

Citations to 26 U.S.C. § 6017 as a whole

• 26 U.S.C. § 6072(a)

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  (a) In the case of returns under section 6012, 6013, or 6017 (relating to income tax under subtitle A), returns made on the basis of the calendar year shall be filed on or before the 15th day of April following the close of the calendar year and returns made on the basis of a fiscal year shall be filed on or before the 15th day of the fourth month following the close of the fiscal year, except as otherwise provided in the following subsections of this section.