| http://www.w3.org/ns/prov#value | - Section 7502 provides a ???timely-mailing, timely-filing??? rule, which treats the mailing date as the filing date for returns (and other documents) received by the IRS after the due date (either the original due date where there is no extension or the extended due date if there is an extension) but mailed on or before that due date.
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