Treasury Regulations (26 C.F.R.)
26 CFR § 1.6035-0
Table of contents.
This section lists the captions contained in §§ 1.6035-1 and 1.6035-2.
(a) Overview.
(b) Applicability of section 6035 reporting requirements.
(1) In general.
(2) Executor(s) subject to section 6035 reporting requirements.
(3) Examples.
(c) Required Information Return and Statement(s).
(1) Required Information Return.
(2) Required Statement(s).
(3) Due dates.
(4) Acquiring an interest in property.
(5) Option to furnish Statement(s) prior to the acquisition of property by a beneficiary.
(6) Example.
(d) Duty to supplement.
(1) Duty to supplement to report changes to the information reported on the Information Return or Statement(s).
(2) Changes requiring supplemental reporting.
(3) Exceptions; no duty to supplement despite certain changes.
(4) Due date of supplemental reporting.
(5) Duration of duty to supplement.
(6) Examples.
(e) Property for which reporting is required.
(1) In general.
(2) Examples.
(f) Excepted property requiring only limited reporting.
(1) Excepted property.
(2) List of excepted property.
(3) United States dollars defined.
(4) Examples.
(g) Beneficiaries.
(1) In general.
(2) Required Statement to beneficiary trust.
(3) Required Statement to the holder of a split interest in property, not in trust.
(4) Reporting for a missing beneficiary.
(h) Reporting requirements applicable to trustees.
(1) Circumstances under which trustees of beneficiary trusts and other trusts are subject to reporting.
(2) Required reporting.
(3) Example.
(i) Penalties.
(j) Applicability date.
(a) Statements due before June 30, 2016.
(b) Applicability date.
[T.D. 9991, 89 FR 76379, Sept. 17, 2024]
Source: view the official text
In this part (40 sections)
- 1.6015-8 · Applicable liabilities.
- 1.6015-9 · Effective date.
- 1.6016-1 · Declarations of estimated income tax by corporations.
- 1.6016-2 · Contents of declaration of estimated tax.
- 1.6016-3 · Amendment of declaration.
- 1.6016-4 · Short taxable year.
- 1.6017-1 · Self-employment tax returns.
- 1.6031(a)-1 · (a)-1 Return of partnership income.
- 1.6031(b)-1T · (b)-1T Statements to partners (temporary).
- 1.6031(b)-2T · (b)-2T REMIC reporting requirements (temporary).…
- 1.6031(c)-1T · (c)-1T Nominee reporting of partnership information…
- 1.6031(c)-2T · (c)-2T Nominee reporting of REMIC information…
- 1.6032-1 · Returns of banks with respect to common trust funds.
- 1.6033-1 · Returns by exempt organizations; taxable years beginning…
- 1.6033-2 · Returns by exempt organizations and returns by certain…
- 1.6033-3 · Additional provisions relating to private foundations.
- 1.6033-4 · Required filing in electronic form for returns by…
- 1.6033-5 · Disclosure by tax-exempt entities that are parties to…
- 1.6033-6 · Notification requirement for entities not required to file…
- 1.6034-1 · Information returns required of trusts described in section…
- 1.6035-0 · Table of contents.
- 1.6035-1 · Basis information to persons acquiring property from…
- 1.6035-2 · Transitional relief.
- 1.6036-1 · Notice of qualification as executor or receiver.
- 1.6037-1 · Return of electing small business corporation.
- 1.6037-2 · Required use of electronic form for income tax returns of…
- 1.6038-1 · Information returns required of domestic corporations with…
- 1.6038-2 · Information returns required of United States persons with…
- 1.6038-3 · Information returns required of certain United States…
- 1.6038-4 · Information returns required of certain United States…
- 1.6038-5 · Information returns required of certain United States…
- 1.6038A-0 · Table of contents.
- 1.6038A-1 · General requirements and definitions.
- 1.6038A-2 · Requirement of return.
- 1.6038A-3 · Record maintenance.
- 1.6038A-4 · Monetary penalty.
- 1.6038A-5 · Authorization of agent.
- 1.6038A-6 · Failure to furnish information.
- 1.6038A-7 · Noncompliance.
- 1.6038B-1 · Reporting of certain transfers to foreign corporations.