Browse Arkansas Code titles and sections
26 U.S.C. § 6081 — Extension of time for filing returns
Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** 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 6 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. In the case of any return for a taxable year of a C corporation which ends on December 31 and begins before January 1, 2026, the first sentence of this subsection shall be applied by substituting “5 months” for “6 months”. In the case of any return for a taxable year of a C corporation which ends on June 30 and begins before January 1, 2026, the first sentence of this subsection shall be applied by substituting “7 months” for “6 months”.
**(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 7508A.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6081
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: 2038208e3c2fe93802eea79094e38d214b142107c5d1ace9a0b6459b940b9602. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
Stable record: federal_law:legal_authorities:record_usc_0858ea5c99788eb021918b71
Source file: Laws/federal/codes/united-states-code/title-26/section-6081-extension-of-time-for-filing-returns--2778ca108f.md
Pages: Not recorded – Not recorded
Passage SHA-256: ebb5e14850ec2bc2c4953fcf90360f4cec6128c40bc566f1458ca7fa5bdadacf
Source location: Title 26, Chapter 61, § 6081; chapter-061-information-and-returns.md
Stored source content
**(a) General rule** 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 6 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. In the case of any return for a taxable year of a C corporation which ends on December 31 and begins before January 1, 2026, the first sentence of this subsection shall be applied by substituting “5 months” for “6 months”. In the case of any return for a taxable year of a C corporation which ends on June 30 and begins before January 1, 2026, the first sentence of this subsection shall be applied by substituting “7 months” for “6 months”.
**(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 7508A.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
In the case of a pension or other employee benefit plan, or any sponsor, administrator, participant, beneficiary, or other person with respect to such plan, affected by a Presidentially declared disaster (as defined in [section 1033(h)(3) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section1033/h/3&num=0&edition=prelim)) 11 So in original. Probably should be followed by a comma. a terroristic or military action (as defined in section 692(c)(2) of such title), or a public health emergency declared by the Secretary of Health and Human Services pursuant to [section 247d of title 42](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section247d&num=0&edition=prelim), the Secretary may, notwithstanding any other provision of law, prescribe, by notice or otherwise, a period of up to 1 year which may be disregarded in determining the date by which any action is required or permitted to be completed under this chapter. No plan shall be treated as failing to be operated in accordance with the terms of the plan solely as the result of disregarding any period by reason of the preceding sentence.
Source: Supplied U.S. Code snapshot — release unconfirmed · 29 U.S.C. § 1148
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Establishment within Department of Labor** There is established within the Department of Labor a body corporate to be known as the Pension Benefit Guaranty Corporation. In carrying out its functions under this subchapter, the corporation shall be administered by a Director, who shall be appointed by the President, by and with the advice and consent of the Senate, and who shall act in accordance with the policies established by the board. The purposes of this subchapter, which are to be carried out by the corporation, are—
(1) to encourage the continuation and maintenance of voluntary private pension plans for the benefit of their participants,
(2) to provide for the timely and uninterrupted payment of pension benefits to participants and beneficiaries under plans to which this subchapter applies, and
(3) to maintain premiums established by the corporation under [section 1306 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1306&num=0&edition=prelim) at the lowest level consistent with carrying out its obligations under this subchapter.
**(b) Powers of corporation** To carry out the purposes of this subchapter, the corporation has the powers conferred on a nonprofit corporation under the District of Columbia Nonprofit Corporation Act and, in addition to any specific power granted to the corporation elsewhere in this subchapter or under that Act, the corporation has the power—
(1) to sue and be sued, complain and defend, in its corporate name and through its own counsel, in any court, State or Federal;
(2) to adopt, alter, and use a corporate seal, which shall be judicially noticed;
(3) to adopt, amend, and repeal, by the board of directors, bylaws, rules, and regulations relating to the conduct of its business and th
Source: Supplied U.S. Code snapshot — release unconfirmed · 29 U.S.C. § 1302
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Addition to tax** Except as otherwise provided in this section, in the case of any underpayment of estimated tax by a corporation, there shall be added to the tax under chapter 1 for the taxable year an amount determined by applying—
(1) the underpayment rate established under section 6621,
(2) to the amount of the underpayment,
(3) for the period of the underpayment.
**(b) Amount of underpayment; period of underpayment** For purposes of subsection (a)—
(1) **Amount** — The amount of the underpayment shall be the excess of—
(A) the required installment, over
(B) the amount (if any) of the installment paid on or before the due date for the installment.
(2) **Period of underpayment** — The period of the underpayment shall run from the due date for the installment to whichever of the following dates is the earlier—
(A) the 15th day of the 4th month following the close of the taxable year, or
(B) with respect to any portion of the underpayment, the date on which such portion is paid.
(3) **Order of crediting payments** — For purposes of paragraph (2)(B), a payment of estimated tax shall be credited against unpaid required installments in the order in which such installments are required to be paid.
**(c) Number of required installments; due dates** For purposes of this section—
(1) **Payable in 4 installments** — There shall be 4 required installments for each taxable year.
(2) **Time for payment of installments** — In the case of the following required installments:The due date is: 1stApril 15 2ndJune 15 3rdSeptember 15 4thDecember 15.
**(d) Amount of required installments** For purposes of this section—
(1) **Amount**
(A) *In general* — Except as otherwise provided in this section, the amount of any required installment shall be 25 percent
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6655
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Amount determined by taxpayer on return**
(1) **General rule** — The Secretary, except as otherwise provided in this title, may extend the time for payment of the amount of the tax shown, or required to be shown, on any return or declaration required under authority of this title (or any installment thereof), for a reasonable period not to exceed 6 months (12 months in the case of estate tax) from the date fixed for payment thereof. Such extension may exceed 6 months in the case of a taxpayer who is abroad.
(2) **Estate tax** — The Secretary may, for reasonable cause, extend the time for payment of—
(A) any part of the amount determined by the executor as the tax imposed by chapter 11, or
(B) any part of any installment under section 6166 (including any part of a deficiency prorated to any installment under such section).
for a reasonable period not in excess of 10 years from the date prescribed by section 6151(a) for payment of the tax (or, in the case of an amount referred to in subparagraph (B), if later, not beyond the date which is 12 months after the due date for the last installment).
**(b) Amount determined as deficiency**
(1) **Income, gift, and certain other taxes** — Under regulations prescribed by the Secretary, the Secretary may extend the time for the payment of the amount determined as a deficiency of a tax imposed by chapter 1, 12, 41, 42, 43, or 44 for a period not to exceed 18 months from the date fixed for the payment of the deficiency, and in exceptional cases, for a further period not to exceed 12 months. An extension under this paragraph may be granted only where it is shown to the satisfaction of the Secretary that payment of a deficiency upon the date fixed for the payment thereof will result in undue hardship to the taxpayer in
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6161
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** The Secretary is authorized to abate the unpaid portion of the assessment of any tax or any liability in respect thereof, which—
(1) is excessive in amount, or
(2) is assessed after the expiration of the period of limitation properly applicable thereto, or
(3) is erroneously or illegally assessed.
**(b) No claim for abatement of income, estate, and gift taxes** No claim for abatement shall be filed by a taxpayer in respect of an assessment of any tax imposed under subtitle A or B.
**(c) Small tax balances** The Secretary is authorized to abate the unpaid portion of the assessment of any tax, or any liability in respect thereof, if the Secretary determines under uniform rules prescribed by the Secretary that the administration and collection costs involved would not warrant collection of the amount due.
**(d) Assessments attributable to certain mathematical errors by Internal Revenue Service** In the case of an assessment of any tax imposed by chapter 1 attributable in whole or in part to a mathematical error described in section 6213(g)(2)(A), if the return was prepared by an officer or employee of the Internal Revenue Service acting in his official capacity to provide assistance to taxpayers in the preparation of income tax returns, the Secretary is authorized to abate the assessment of all or any part of any interest on such deficiency for any period ending on or before the 30th day following the date of notice and demand by the Secretary for payment of the deficiency.
**(e) Abatement of interest attributable to unreasonable errors and delays by Internal Revenue Service**
(1) **In general** — In the case of any assessment of interest on—
(A) any deficiency attributable in whole or in part to any unreasonable error or delay by an officer
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6404
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Time to be disregarded** In the case of an individual serving in the Armed Forces of the United States, or serving in support of such Armed Forces, in an area designated by the President of the United States by Executive order as a “combat zone” for purposes of section 112, or when deployed outside the United States away from the individual’s permanent duty station while participating in an operation designated by the Secretary of Defense as a contingency operation (as defined in [section 101(a)(13) of title 10](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section101/a/13&num=0&edition=prelim), United States Code) or which became such a contingency operation by operation of law, at any time during the period designated by the President by Executive order as the period of combatant activities in such zone for purposes of such section or at any time during the period of such contingency operation, or hospitalized as a result of injury received while serving in such an area or operation during such time, the period of service in such area or operation, plus the period of continuous qualified hospitalization attributable to such injury, and the next 180 days thereafter, shall be disregarded in determining, under the internal revenue laws, in respect of any tax liability (including any interest, penalty, additional amount, or addition to the tax) of such individual—
(1) Whether any of the following acts was performed within the time prescribed therefor:
(A) Filing any return of income, estate, gift, employment, or excise tax;
(B) Payment of any income, estate, gift, employment, or excise tax or any installment thereof or of any other liability to the United States in respect thereof;
(C) Filing a petition with the Tax Court, or filing
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7508
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** In the case of a taxpayer determined by the Secretary to be affected by a federally declared disaster (as defined by section 165(i)(5)(A)), a significant fire, or a terroristic or military action (as defined in section 692(c)(2)), the Secretary may specify a period of up to 1 year that may be disregarded in determining, under the internal revenue laws, in respect of any tax liability of such taxpayer—
(1) whether any of the acts described in paragraph (1) of section 7508(a) were performed within the time prescribed therefor (determined without regard to extension under any other provision of this subtitle for periods after the date (determined by the Secretary) of such disaster, fire, or action),
(2) the amount of any interest, penalty, additional amount, or addition to the tax for periods after such date, and
(3) the amount of any credit or refund.
**(b) Special rules regarding pensions, etc.** In the case of a pension or other employee benefit plan, or any sponsor, administrator, participant, beneficiary, or other person with respect to such plan, affected by a disaster, fire, or action described in subsection (a), the Secretary may specify a period of up to 1 year which may be disregarded in determining the date by which any action is required or permitted to be completed under this title. No plan shall be treated as failing to be operated in accordance with the terms of the plan solely as the result of disregarding any period by reason of the preceding sentence.
**(c) Special rule for State-declared disasters**
(1) **In general** — The Secretary (after consultation with the Administrator of the Federal Emergency Management Agency) may, upon the written request of the Governor of a State (or the Mayor, in the case of the District of Columbia)
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7508A
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
Page 3420
TITLE 26—INTERNAL REVENUE CODE
[§ 6076
EFFECTIVE DATE OF 1970 AMENDMENT
Amendment by Pub. L. 91–614 applicable with respect
to decedents dying after Dec. 31, 1970, see section 101(j)
of Pub. L. 91–614, set out as a note under section 2032 of
this title.
Amendment by Pub. L. 91–614 applicable with respect
to gifts made after Dec. 31, 1970, see section 102(e) of
Pub. L. 91–614, set out as a note under section 2501 of
this title.
EXTENSION OF TIME FOR PERFORMING CERTAIN ACTS
Pub. L. 111–312, title III, § 301(d)(1), Dec. 17, 2010, 124
Stat. 3300, provided that: ‘‘In the case of the estate of
a decedent dying after December 31, 2009, and before the
date of the enactment of this Act [Dec. 17, 2010], the due
date for—
‘‘(A) filing any return under section 6018 of the In-
ternal Revenue Code of 1986 (including any election
required to be made on such a return) as such section
is in effect after the date of the enactment of this Act
without regard to any election under subsection (c),
‘‘(B) making any payment of tax under chapter 11
of such Code, and
‘‘(C) making any disclaimer described in section
2518(b) of such Code of an interest in property passing
by reason of the death of such decedent,
‘‘shall not be earlier than the date which is 9 months
after the date of the enactment of this Act.’’
[§ 6076.
Repealed.
Pub.
L.
100–418,
title
I,
§ 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]
Section, added Pub. L. 96–223, title I, § 101(c)(1)(A),
Apr. 2, 1980, 94 Stat. 250, related to time for filing re-
turn of windfall profit tax.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF REPEAL
Repeal applicable to crude oil removed from the
premises on or after Aug. 23, 1988, see section 1941(c) of
Pub. L. 100–418, set out as an Effective
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6081
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.