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-xxvi- Part VI. Extension of Time for Filing Returns Code §6081. Extension of time for filing returns.. ............................................................................................................... 1297 Reg. §1.6081-­1. Extension of time for filing returns.................................................................................................... 1297 Temporary Reg. §1.6081–­1T. Extension of time for filing returns.. ................................................................. 1298 Proposed Reg. §1.6081–­1. Extension of time for filing returns.. ...................................................................... 1298 Reg. §1.6081–­8. Extension of time to file certain information returns.. ................................................................... 1298 Reg. §1.6081–­10. Automatic extension of time to file withholding tax return for U.S. source income of foreign persons......................................................................................................................................... 1299 Reg. §31.6081(a)-­1. Extensions of time for filing returns and other documents................................................... 1299 Part VII. Place for Filing Returns or Other Documents Code §6091. Place for filing returns or other documents................................................................................................... 1300 Reg. §1.6091-­1. Place for filing returns or other documents...................................................................................... 1300 Proposed Reg. §1.6091-­1. Place for filing returns or other documents........................................................... 1301 Reg. §31.6091-­1. Place for filing returns.. ..................................................................................................................... 1301 Reg. §301.6091-­1. Place for filing returns and other documents............................................................................... 1301 Subchapter B. Miscellaneous Provisions Code §6101. Period covered by returns or other documents.. ........................................................................................... 1302 Reg. §31.6101-­1. Period covered by returns................................................................................................................. 1302 Code §6102. Computations on returns or other documents............................................................................................... 1302 Reg. §301.6102-­1. Computations on returns or other documents............................................................................. 1302 Code §6103. Confidentiality and disclosure of returns and return information.............................................................. 1303 Code §6109. Identifying numbers........................................................................................................................................... 1319 Reg. §31.6109-­1. Supplying of identifying numbers.. .................................................................................................. 1321 Reg. §301.6109-­1. Identifying numbers......................................................................................................................... 1321 Reg. §301.6109–­4. IRS truncated taxpayer identification numbers.. ........................................................................ 1325 Proposed Reg. §301.6109–­4. IRS truncated taxpayer identification numbers.. ............................................. 1325 Chapter 62. Time and Place for Paying Tax Subchapter A. Place and Due Date for Payment of Tax Code §6151. Time and place for paying tax shown on returns........................................................................................... 1326 Reg. §1.6151-­1. Time and place for paying tax shown on returns.. ........................................................................... 1326 Reg. §31.6151-­1. Time for paying tax.. .......................................................................................................................... 1326 Code §6155. Payment on notice and demand....................................................................................................................... 1326 Reg. §301.6155-­1. Payment on notice and demand..................................................................................................... 1326 Code §6157. Payment of Federal unemployment tax on quarterly or other time period basis...................................... 1327 Reg. §31.6157-­1. Cross reference................................................................................................................................... 1327 Code §6159. Agreements for payment of tax liability in installments............................................................................... 1327 Reg. §301.6159–­1. Agreements for payment of tax liabilities in installments.. ....................................................... 1328 Subchapter B. Extensions of Time for Payment Code §6161. Extension of time for paying tax...................................................................................................................... 1330 Reg. §1.6161-­1. Extension of time for paying tax or deficiency................................................................................. 1330 Reg. §31.6161(a)(1)-­1. Extensions of time for paying tax........................................................................................ 1331 Chapter 63. Assessment Subchapter A. In General Code §6201. Assessment authority......................................................................................................................................... 1331 Reg. §301.6201-­1. Assessment authority....................................................................................................................... 1331 Code §6202. Establishment by regulations of mode or time of assessment..................................................................... 1332