Code of Federal Regulations · Section
§ 157.6071-1 — -1 Time For Filing Returns
26 C.F.R. § 157.6071-1
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(a) In general. Except as provided in paragraph (b) of this section, returns required by § 157.6011-1 (relating to returns of tax with respect to structured settlement factoring transactions) must be filed on or before the ninetieth day following the receipt of structured settlement payment rights in a structured settlement factoring transaction.
(b) Returns relating to structured settlement payment rights received before February 19, 2003. Returns required by § 157.6011-1 that relate to structured settlement payment rights received on or before February 19, 2003, must be filed on or before May 20, 2003.
Authorizing Statute
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Rules and regulations26 U.S.C. § 7805
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Information returns of tax return preparers26 U.S.C. § 6060
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Time for filing returns and other documents26 U.S.C. § 6071
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General requirement of return, statement, or list26 U.S.C. § 6011
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Signing of returns and other documents26 U.S.C. § 6061
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Place for filing returns or other documents26 U.S.C. § 6091
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Extension of time for paying tax26 U.S.C. § 6161
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Extension of time for filing returns26 U.S.C. § 6081
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Identifying numbers26 U.S.C. § 6109