Treasury Regulations · 26 CFR
§ 1.6035-0. Table of contents.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6035
Cite as 26 CFR § 1.6035-0
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- September 17, 2024 by T.D. 9991
- Issued under
- 26 U.S.C. § 6035
- Length
- 257 words · about 1 min to read
- Cross-references
- cites 1 Code section and 2 regulations; cited by 0
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.
§ 1.6035-2 Transitional relief.(a) Statements due before June 30, 2016.
(b) Applicability date.
[T.D. 9991, 89 FR 76379, Sept. 17, 2024]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9991 (89 FR 76379)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Information returns
Nearby sections
- § 1.6033-4 Required filing in electronic form for returns by organizations required to file returns under section 6033.
- § 1.6033-5 Disclosure by tax-exempt entities that are parties to certain reportable transactions.
- § 1.6033-6 Notification requirement for entities not required to file an annual information return under section 6033(a)(1) (taxable years beginning after December 31, 2006).
- § 1.6034-1 Information returns required of trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).
- § 1.6035-0 Table of contents.
- § 1.6035-1 Basis information to persons acquiring property from decedent.
- § 1.6035-2 Transitional relief.
- § 1.6036-1 Notice of qualification as executor or receiver.
- § 1.6037-1 Return of electing small business corporation.