Treasury Regulations · 26 CFR
§ 1.6035-2. Transitional relief.
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 § 1.6035-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 2, 2016 by T.D. 9797
- Issued under
- 26 U.S.C. § 6035
- Length
- 76 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 2
¶(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.
[T.D. 9797, 81 FR 86955, Dec. 2, 2016]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Cited by 2 other regulations
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. 9797 (81 FR 86955)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Information returns
Nearby sections
- § 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.
- § 1.6037-2 Required use of electronic form for income tax returns of electing small business corporations.
- § 1.6038-1 Information returns required of domestic corporations with respect to annual accounting periods of certain foreign corporations beginning before January 1, 1963.