Automatic Extension of Time for Filing
Individual Income Tax Returns

[4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1, 301, and 602 [TD 8651] RIN 1545-AS05

TITLE: Automatic Extension of Time for Filing Individual Income Tax Returns

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Temporary regulations.

SUMMARY: This document contains temporary regulations that reflect new simpler procedures for an individual to obtain an automatic extension of time to file an individual income tax return. The text of the temporary regulations also serves as the text of the cross reference notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.

DATES: These regulations are effective January 4, 1996. For dates of applicability, see 1.6081-4T and 301.6651-1T.

FOR FURTHER INFORMATION CONTACT: Margaret A. Owens, (202) 622- 6232 (not a toll-free number).

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