Treasury Regulations (26 C.F.R.)
26 CFR § 156.6071-1
Time for filing returns relating to greenmail.
Official textecfr.govlast amended
# (a) In general.
Returns required by § 156.6011-1 (relating to liability for tax on greenmail under section 5881) shall be filed on or before the ninetieth day following receipt of any portion of the greenmail. Greenmail is considered to be received when gain or other income is realized, as determined according to the taxpayer's method of accounting, without regard to any provision of the Code providing for deferral of recognition.
# (b) Returns relating to greenmail received before the date these regulations become final.
Returns required by § 156.6011-1 that relate to greenmail received on or before December 18, 1991, shall be filed on or before March 18, 1992.
Source: view the official text
In this part (22 sections)
- 156.5881-1 · Imposition of excise tax on greenmail.
- 156.6001-1 · Notice or regulations requiring records, statements, and…
- 156.6011-1 · General requirement of return, statement, or list.
- 156.6060-1 · Reporting requirements for tax return preparers.
- 156.6061-1 · Signing of returns and other documents.
- 156.6065-1 · Verification of returns.
- 156.6071-1 · Time for filing returns relating to greenmail.
- 156.6081-1 · Automatic extension of time for filing a return due under…
- 156.6091-1 · Place for filing chapter 54 (Greenmail) tax returns.
- 156.6091-2 · Exceptional cases.
- 156.6107-1 · Tax return preparer must furnish copy of return and claim…
- 156.6109-1 · Tax return preparers furnishing identifying numbers for…
- 156.6151-1 · Time and place for paying of tax shown on returns.
- 156.6161-1 · Extension of time for paying tax or deficiency.
- 156.6165-1 · Bonds where time to pay tax or deficiency has been…
- 156.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 156.6694-2 · Penalties for understatement due to an unreasonable…
- 156.6694-3 · Penalty for understatement due to willful, reckless, or…
- 156.6694-4 · Extension of period of collection when tax return preparer…
- 156.6695-1 · Other assessable penalties with respect to the preparation…
- 156.6696-1 · Claims for credit or refund by tax return preparers.
- 156.7701-1 · Tax return preparer.