<section id="cwk5-0000001"> <p>[<a href="/lr/resolve/td-8442/cysv" id="cwk5-0000003" title="T.D. 8442">T.D. 8442</a>, 57 FR 48174-48187, Oct. 22, 1992. Removed by <a href="/lr/resolve/td-8963/d043" id="cwk5-0000004" title="T.D. 8963">T.D. 8963</a>, 66 FR 41775-41778, Aug. 9, 2001.]</p> </section>

<p>Sec. 40.6071(a)-2  Time for filing quarterly returns under chapter 33 and section 4681. [Removed]</p>

Sec. 40.6071(a)-2 Time for filing quarterly returns under chapter 33 and section 4681. [Removed]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cpdr"><b>section 6071</b></a></p> </div>