### Question
How is the term due date defined?


### Answer
The term **due date** is defined in *26 U.S.C. § 1291* as the following:

> the date prescribed by law (determined without regard to extensions) for filing the return of the tax imposed by this chapter for the taxable year

#### Citation:
  - *26 U.S.C. § 1291*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter P-Capital Gains and Losses > PART VI-TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES > Subpart A-Interest on Tax Deferral**

