§6071. Time for filing returns and other documents — Inbound Citations

Citations to 26 U.S.C. § 6071 as a whole

• 26 U.S.C. § 3302(a)(3)

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  (3) The credit against the tax for any taxable year shall be permitted only for contributions paid on or before the last day upon which the taxpayer is required under section 6071 to file a return for such year; except that credit shall be permitted for contributions paid after such last day, but such credit shall not exceed 90 percent of the amount which would have been allowable as credit on account of such contributions had they been paid on or before such last day.