§7508A. Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions — Inbound Citations

Citations to 26 U.S.C. § 7508A as a whole

• 26 U.S.C. § 6428B(g)(5)(B)(iii)

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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.