Rev. Rul. 76-425

Advice has been requested concerning the time to be disregarded in determining whether the performance of certain acts during a period of combatant activities is timely.

Section 7508 of the Internal Revenue Code of 1954 provides that the time an individual is serving in, or in support of, the Armed Forces of the United States in an area designated by the President of the United States by Executive order as a "combat zone" for purposes of section 112, and the next 180 days thereafter, shall be disregarded in determining whether certain specified acts, such as the filing of returns, paying of taxes, filing a petition with the Tax Court, filing a claim for credit or refund, bringing suit, assessing tax, etc., are performed within the time prescribed therefor.

Any unexpired portion of the time prescribed for the performance of an act enumerated in section 7508 of the Code, which existed at the time the individual entered the combat zone, is to be added to the time to be disregarded under section 7508 when determining the last day for the timely performance of such an act.

Accordingly, for the purpose of determining the last date for the timely performance of any of the acts enumerated in section 7508 of the Code, the unexpired portion of the time prescribed for the performance of such act, which existed at the time the individual entered the combat zone, shall be added to the time to be disregarded under section 7508.

Example: A taxpayer served in a combat zone between February 12, 1970, and November 15, 1972. The taxpayer would have been required to file an individual income tax return for the year 1969 on April 15, 1970, had the taxpayer not been serving in a combat zone on that date. The computation of the period of time which the taxpayer has to file a timely individual tax return for 1969 is as follows:

(a) 180 days after November 15, 1972, plus,

(b) 63 days thereafter attributable to the unexpired time to file a return for 1969 at the time the taxpayer began serving in the combat zone.

Thus, the taxpayer was required to file an individual income tax return for 1969 on July 16, 1973.