return due date
Defined in 2 places of the United States Code.
The term “return due date” means, with respect to any taxable year, the date prescribed for filing the partnership return for such taxable year (determined without regard to extensions).
Source
- 1997–present26 U.S.C. § 6242Internal Revenue Code · Procedures for taking partnership adjustments into account · for purposes of this section
The term "return due date" means, with respect to the taxable year, the date prescribed for filing the partnership return for such taxable year (determined without regard to extensions).
Source
- 2017–present26 U.S.C. § 6241Internal Revenue Code · Partners return must be consistent with partnership return · for purposes of this subchapter