Sec. 53.6071-1T Time for filing returns. [Removed]

[Added by T.D. 9334, 72 FR 36871-36873, July 6, 2007, as amended by T.D. 9492, 75 FR 38700-38710, July 6, 2010. Revised by T.D. 9629, 78 FR 49681-49682, Aug. 15, 2013. Removed by T.D. 9708, 79 FR 78953-79016, Dec. 31, 2014.]