Which entities are eligible for an automatic tax extension under Section 1.6081-5?

The following entities are eligible: 

• Partnerships that maintain their books and records outside the United States and Puerto Rico.
•  Foreign corporations with an office or place of business in the United States. 
• Domestic corporations that do business and maintain books and records outside the United States and Puerto Rico. 
• Domestic corporations whose principal income comes from U.S. possessions.