{"abstract":"This document contains regulations relating to timely mailing treated as timely filing and paying under section 7502 of the Internal Revenue Code. The regulations generally reflect changes to the law made since 1960. In addition, the regulations provide that the date of an electronic postmark will be the filing date under certain circumstances. The regulations affect taxpayers who file documents or make payments or deposits.","action":"Final regulations; and removal of temporary regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2001/01/11/01-130.html","cfr_references":[{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"66 FR 2257","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective January 11, 2001.","disposition_notes":null,"docket_ids":["TD 8932"],"dockets":[],"document_number":"01-130","effective_on":"2001-01-11","end_page":2261,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2001/01/11/01-130.xml","html_url":"https://www.federalregister.gov/documents/2001/01/11/01-130/timely-mailing-treated-as-timely-filingelectronic-postmark","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/01-130?publication_date=2001-01-11","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2001-01-11/01-130/mods.xml","not_received_for_publication":null,"page_length":5,"page_views":{"count":1497,"last_updated":"2026-10-23 22:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2001-01-11/pdf/01-130.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2001-01-11","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2001/01/11/01-130.txt","regulation_id_number_info":{"1545-AW81":{"issue":"200010","html_url":"https://www.federalregister.gov/regulations/1545-AW81/timely-mailing-treated-as-timely-filing-electronic-postmark","title":"Timely Mailing Treated as Timely Filing/Electronic Postmark","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200010&RIN=1545-AW81&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AW81"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":2257,"subtype":null,"title":"Timely Mailing Treated as Timely Filing/Electronic Postmark","toc_doc":"Timely mailing treated as timely filing/electronic postmark","toc_subject":"Procedure and administration:","topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Rule","volume":66}