2020 calendar year filing deadline
Defined in 1 place of the United States Code.
The term "2020 calendar year filing deadline" means the date specified in section 6072(a) with respect to returns for calendar year 2020. Such date shall be determined after taking into account any period disregarded under section 7508A if such disregard applies to substantially all returns for calendar year 2020 to which section 6072(a) applies.
Source
- 2021–present26 U.S.C. § 6428BInternal Revenue Code · 2021 recovery rebates to individuals · in this section