Code of Federal Regulations · Section
§ 73.34 — When Is An Electronically Submitted Form Considered Timely Filed?
27 C.F.R. § 73.34
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If you submit a form to our electronic document receiving system, the document will be considered filed on the date of the electronic postmark given by that system.
Authorizing Statute
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General requirement of return, statement, or list26 U.S.C. § 6011
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Authority and functions of Director44 U.S.C. § 3504