When to file.
(a)Returns for calendar or fiscal years ending in 1971…#
(a) Returns for calendar or fiscal years ending in 1971 after June 1 shall be filed by April 15, 1972.
(b)Returns for the fiscal year beginning in 1971 shall be…#
(b) Returns for the fiscal year beginning in 1971 shall be filed on or before the 15th day of the fourth month following the close of the fiscal year.