Treasury Regulations (26 C.F.R.)
26 CFR § 1.6035-2
Transitional relief.
Official textecfr.govlast amended
# (a) Statements due before June 30, 2016.
Executors and other persons required to file or furnish a statement under section 6035(a)(1) or (2) after July 31, 2015 and before June 30, 2016, need not have done so until June 30, 2016.
# (b) Applicability Date.
This section is applicable to executors and other persons who file a return required by section 6018(a) or (b) after July 31, 2015.
[T.D. 9797, 81 FR 86955, Dec. 2, 2016]
Source: view the official text
In this part (40 sections)
- 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.
- 1.6038B-1T · Reporting of certain transactions to foreign corporations…
- 1.6038B-2 · Reporting of certain transfers to foreign partnerships.