26 CFR § 301.7508-1 - Time for performing certain acts postponed by reason of service in a combat zone.
---
identifier: "/us/cfr/t26/s301.7508-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.7508-1 - Time for performing certain acts postponed by reason of service in a combat zone."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.7508-1"
section_name: "Time for performing certain acts postponed by reason of service in a combat zone."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "301"
part_name: "PROCEDURE AND ADMINISTRATION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "32 FR 15241, Nov. 3, 1967, unless otherwise noted."
cfr_part: "301"
---
# 301.7508-1 Time for performing certain acts postponed by reason of service in a combat zone.
(a) *General rule.* The period of time that may be disregarded for performing certain acts under section 7508 applies to acts described in section 7508(a)(1) and to other acts specified in a revenue ruling, revenue procedure, notice, or other guidance published in the Internal Revenue Bulletin (see § 601.601(d)(2) of this chapter).
(b) *Effective date.* This section applies to any period for performing an act that has not expired before December 30, 1999.
[T.D. 8911, 65 FR 78411, Dec. 15, 2000]