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" This subsection shall apply only if the postmark date falls within the prescribed period or on or before the prescribed date for the filing... "
Code of Federal Regulations: Containing a Codification of Documents of ... - Page 138
1972
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1961
...document is mailed shall be deemed to be the date of delivery. This subsection shall apply only if the postmark date falls within the prescribed period...or on or before the prescribed date for the filing of the claim, statement, or other document, determined with regard to any extension granted for such...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - Taxation - 1967
...payment, as the case may be. (2) MAILING REQUIREMENTS. — This subsection shall apply only if — (A) the postmark date falls within the prescribed period or on or before the prescribed date — (i) for the filing (including any extension granted for such filing) of the return, claim, statement,...
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Reports of the Tax Court of the United States, Volume 73

United States. Tax Court - Taxation - 1980
...was timely when issued on April 10, 1978.4 There is no question that petitioner mailed its tax return "within the prescribed period or on or before the...(including any extension granted for such filing) of the return" and that the other requirements of paragraph (2) of section 7502(a) were met. However, respondent...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1969
...document is mailed shall be deemed to be the date of delivery. This subsection shall apply only if the postmark date falls within the prescribed period...or on or before the prescribed date for the filing of the claim, statement, or other document, determined with regard to any extension granted for such...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - Tax administration and procedure - 1974
...delivery of the return. Section 7502(a)(2) of the Code provides that subsection (a) shall apply only if the postmark date falls within the prescribed period or on or before the prescribed date for filing the return (including any extension granted for such filing), deposited in the mail in the United...
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Reports of the Tax Court of the United States, Volume 65

United States. Tax Court - Taxation - 1975
...payment, as the case may be. (2) MAILING REQUIREMENTS— Th is subsection shall apply only if— (A) the postmark date falls within the prescribed period or on or before the prescribed date— (i) for the filing (including any extension granted for such filing) of the return, claim, statement,...
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Reports of the Tax Court of the United States, Volume 76

United States. Tax Court - Taxation - 1981
...payment, as the case may be. (2) MAILING REQUIREMENTS.— This subsection shall apply only if — (A) the postmark date falls within the prescribed period or on or before the prescribed date(i) for the filing (including any extension granted for such filing) of the return, claim, statement,...
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Reports of the United States Tax Court, Volume 76

United States. Tax Court - Law reports, digests, etc - 1981
...payment, as the case may be. (2) MAILING REQUIREMENTS. —This subsection shall apply only if— (A) the postmark date falls within the prescribed period or on or before the prescribed date(i) for the filing (including any extension granted for such filing) of the return, claim, statement,...
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Reports of the United States Tax Court, Volume 92

United States. Tax Court - Law reports, digests, etc - 1989
...if— (A) the postmark date falls within the prescribed period on or before the prescribed date— (i) for the filing (including any extension granted for such filing) of the return * * * * * * and (B) the return * ' * was, within the time prescribed in subparagraph (A), deposited...
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Reports of the United States Tax Court, Volume 55

United States. Tax Court - Taxation - 1970
...(A) the postmark date falls within the prescribed period or on or before the prescribed date — (I) for the filing (Including any extension granted for such filing) of the return. claim, statement, or other document or (II) for making the payment (Including any extension...
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