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Treasury Regulations · 26 CFR

§ 156.6071-1. Time for filing returns relating to greenmail.

In effect eCFR current as of October 15, 2026

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. § 6071

Cite as 26 CFR § 156.6071-1

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Source
T.D. 8379, 56 FR 65685, Dec. 18, 1991, unless otherwise noted.
Issued under
26 U.S.C. § 6071
Length
112 words · about 1 min to read
Cross-references
cites 1 Code section and 1 regulation; cited by 1
(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.

Other regulations under § 6071

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Regulations it cites

Cited by 1 other regulation

Where it sits in 26 CFR

  1. Subchapter D Miscellaneous excise taxes
  2. Part 156 Excise tax on greenmail
  3. Subpart B Procedure and Administration

Nearby sections