Time for Performance of Acts Where Last Day Falls
on Saturday, Sunday, or Legal Holiday

[4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [TD 8681] RIN 1545-AT22

TITLE: Time for Performance of Acts Where Last Day Falls on Saturday, Sunday, or Legal Holiday

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations.

SUMMARY: This document contains final regulations relating to the time for performance of acts by taxpayers and by the Commissioner, a district director, or the director of a regional service center, when the last day for performance falls on a Saturday, Sunday, or legal holiday. In particular, these regulations replace the list of legal holidays with a citation to the District of Columbia law that is the source of the list.

EFFECTIVE DATE: These regulations are effective Wednesday, August 14, 1996.

FOR FURTHER INFORMATION CONTACT: Judith A. Lintz (202) 622-6232 (not a toll-free number).

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