IA-36-91

     A tax deadline that falls on a Saturday, Sunday or legal
holiday is automatically postponed until the next business day. 
This regulation provides specific guidelines on this procedure
and, among other things, replaces a list of legal holidays with a
reference to a similar list in District of Columbia law.

     Comments on this proposed regulation, which appears in the
Federal Register of September 25, 1995, will be accepted through
December 26, 1995.