 | Administrative law - 1961 - 422 pages
...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... | |
 | United States. Internal Revenue Service - Taxation - 1967 - 1388 pages
...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,... | |
 | United States. Tax Court - Taxation - 1980 - 1358 pages
...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... | |
 | Administrative law - 1969 - 372 pages
...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... | |
 | 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... | |
 | United States. Tax Court - Taxation - 1975 - 1272 pages
...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,... | |
 | United States. Tax Court - Taxation - 1981 - 1236 pages
...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,... | |
 | United States. Tax Court - Government publications - 1981 - 1252 pages
...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,... | |
 | United States. Tax Court - Government publications - 1989 - 1448 pages
...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... | |
 | United States. Tax Court - Taxation - 1970 - 1228 pages
...(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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This subsection shall apply only if the postmark date falls within the prescribed period or on or before the prescribed date for the filing... 
