The Secretary may grant a reasonable extension of time for filing any return, declaration, statement, or other document required by this title or by regulations. Except in the case of taxpayers who are abroad, no such extension shall be for more than 6 months.
(b) Automatic extension for corporation income tax returns
An extension of 3 months for the filing of the return of income taxes imposed by subtitle A shall be allowed any corporation if, in such manner and at such time as the Secretary may by regulations prescribe, there is filed on behalf of such corporation the form prescribed by the Secretary, and if such corporation pays, on or before the date prescribed for payment of the tax, the amount properly estimated as its tax; but this extension may be terminated at any time by the Secretary by mailing to the taxpayer notice of such termination at least 10 days prior to the date for termination fixed in such notice.
(c) Cross references
For time for performing certain acts postponed by reason of war, see section
7508, and by reason of Presidentially declared disaster or terroristic or military action, see section
2002—Subsec. (c). Pub. L. 107–134amended heading and text of subsec. (c) generally. Prior to amendment, text read as follows: “For time for performing certain acts postponed by reason of war, see section
1982—Subsec. (b). Pub. L. 97–248struck out “or the first installment thereof required under section
6152” after “the amount properly estimated as its tax”.
1976—Pub. L. 94–455struck out “or his delegate” after “Secretary” wherever appearing.
Effective Date of 2002 Amendment
Pub. L. 107–134, title I, § 112(f),Jan. 23, 2002, 115 Stat. 2435, provided that: “The amendments made by this section [enacting section
1148 of Title
29, Labor, and amending this section, sections
7508A of this title, and section
1302 of Title
29] shall apply to disasters and terroristic or military actions occurring on or after September 11, 2001, with respect to any action of the Secretary of the Treasury, the Secretary of Labor, or the Pension Benefit Guaranty Corporation occurring on or after the date of the enactment of this Act [Jan. 23, 2002].”
Effective Date of 1982 Amendment
Amendment by Pub. L. 97–248applicable to taxable years beginning after Dec. 31, 1982, see section 234(e) ofPub. L. 97–248, set out as a note under section
6655 of this title.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
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Description of Change
Statutes at Large
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