§6072. Time for filing income tax returns — Inbound Citations
26 U.S.C. § 6072
Cited by 2 provisions in release 119-102.
Citations to §6072(a)
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(iii) The term “2020 calendar year filing deadline” means the date specified in section 6072(a) with respect to returns for calendar year 2020. Such date shall be determined after taking into account any period disregarded under section 7508A if such disregard applies to substantially all returns for calendar year 2020 to which section 6072(a) applies.
Citations to §6072(c)
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(j) In the case of a nonresident alien described in section 6072(c):(1) There shall be 3 required installments for the taxable year.(2) The due dates for required installments under this subsection shall be determined under the following table:(A) In the case of the first required installment, subsection (d) shall be applied by substituting “50 percent” for “25 percent” in subsection (d)(1)(A).(B) The applicable percentage for purposes of subsection (d)(2) shall be determined under the following table: