United States Code · Section

§ 6071 — Time For Filing Returns And Other Documents

26 U.S.C. § 6071

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(a) When not otherwise provided for by this title, the Secretary shall by regulations prescribe the time for filing any return, statement, or other document required by this title or by regulations. (b) Returns made under subpart B of part III of this subchapter (other than returns and statements required to be filed with respect to nonemployee compensation) which are filed electronically shall be filed on or before March 31 of the year following the calendar year to which such returns relate. (c) Forms W–2 and W–3 and any returns or statements required by the Secretary to report nonemployee compensation shall be filed on or before January 31 of the year following the calendar year to which such returns relate. (d) For payment of special taxes before engaging in certain trades and businesses, see section 4901 and section 5732.

26 U.S.C. § 6072

Implementing Regulations

§ 31.111 Date registration form is due.
27 C.F.R. § 31.111
§ 1.856-6 Foreclosure property.
26 C.F.R. § 1.856-6
§ 1.857-1 Taxation of real estate investment trusts.
26 C.F.R. § 1.857-1
§ 1.857-7 Earnings and profits of a real estate investment trust.
26 C.F.R. § 1.857-7
§ 1.857-2 Real estate investment trust taxable income and net capital gain.
26 C.F.R. § 1.857-2
§ 1.856-2 Limitations.
26 C.F.R. § 1.856-2
§ 1.857-4 Tax imposed by reason of the failure to meet certain source-of-income requirements.
26 C.F.R. § 1.857-4
§ 1.857-6 Method of taxation of shareholders of real estate investment trusts.
26 C.F.R. § 1.857-6
§ 1.857-3 Net income from foreclosure property.
26 C.F.R. § 1.857-3
§ 1.856-8 Revocation or termination of election.
26 C.F.R. § 1.856-8
§ 1.857-10 Information returns.
26 C.F.R. § 1.857-10
§ 1.858-1 Dividends paid by a real estate investment trust after close of taxable year.
26 C.F.R. § 1.858-1
§ 1.856-5 Interest.
26 C.F.R. § 1.856-5
§ 1.856-7 Certain corporations, etc., that are considered to meet the gross income requirements.
26 C.F.R. § 1.856-7
§ 1.857-5 Net income and loss from prohibited transactions.
26 C.F.R. § 1.857-5
§ 1.856-4 Rents from real property.
26 C.F.R. § 1.856-4
§ 1.856-1 Definition of real estate investment trust.
26 C.F.R. § 1.856-1
§ 1.856-0 Revenue Act of 1978 amendments not included.
26 C.F.R. § 1.856-0
§ 1.857-9 Information required in returns of shareholders.
26 C.F.R. § 1.857-9
§ 1.856-3 Definitions.
26 C.F.R. § 1.856-3
§ 1.857-8 Records to be kept by a real estate investment trust.
26 C.F.R. § 1.857-8
PART 58—STOCK REPURCHASE EXCISE TAX
26 C.F.R. pt. 58
PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
26 C.F.R. pt. 31
PART 28—IMPOSITION OF TAX ON GIFTS AND BEQUESTS FROM COVERED EXPATRIATES
26 C.F.R. pt. 28
PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
26 C.F.R. pt. 48
PART 40—EXCISE TAX PROCEDURAL REGULATIONS
26 C.F.R. pt. 40
PART 57—HEALTH INSURANCE PROVIDERS FEE
26 C.F.R. pt. 57
PART 157—EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
26 C.F.R. pt. 157
PART 55—EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES
26 C.F.R. pt. 55
PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
26 C.F.R. pt. 41