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Treasury Regulations · 26 CFR

§ 157.6071-1. Time for filing returns.

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 § 157.6071-1

At a glance

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

Status
In the current eCFR
Source
T.D. 9134, 69 FR 41193, July 8, 2004, unless otherwise noted.
Issued under
26 U.S.C. § 6071
Length
95 words · about 1 min to read
Cross-references
cites 0 Code sections and 1 regulation; cited by 1
(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.

Other regulations under § 6071

Cross-references

Computed from the citations in the text of 26 CFR.

Regulations it cites

Cited by 1 other regulation

Where it sits in 26 CFR

  1. Subchapter D Miscellaneous excise taxes
  2. Part 157 Excise tax on structured settlement factoring transactions
  3. Subpart B Procedure and Administration

Nearby sections