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Treasury Regulations · 26 CFR

§ 44.6071-1. Time for filing return.

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 § 44.6071-1

At a glance

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

Status
In the current eCFR
Source
T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.
Issued under
26 U.S.C. § 6071
Length
210 words · about 1 min to read
Cross-references
cites 1 Code section and 3 regulations; cited by 2
(a) Return on Form 730. Each return required to be made on Form 730 pursuant to § 44.6011(a)-1 shall be filed on or before the last day of the first calendar month following the period for which it is made. For provisions relating to the time for filing a return when the prescribed due date falls on Saturday, Sunday, or a legal holiday, see the provisions of the Regulations on Procedure and Administration (part 301 of this chapter) under section 7503.
(b) Return on Form 11C.
(1) The first return required to be made on Form 11-C shall be filed to cover the period beginning with the first day of the calendar month in which a person engages (or expects to engage) in activities which make him liable for the special tax imposed by section 4411 and ending with the following June 30. Thereafter, each return required to be made on Form 11-C shall be filed on or before July 1 to cover a 1-year period (beginning July 1 and ending June 30 of the following calendar year) during which taxable activity continues.
(2) For additional provisions relating to the return on Form 11-C, see § 44.4412-1 and §§ 44.4901-1 to 44.4905-3, inclusive.

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 2 other regulations

Where it sits in 26 CFR

  1. Subchapter D Miscellaneous excise taxes
  2. Part 44 Taxes on wagering; effective january 1, 1955
  3. Subpart E Administrative Provisions of Special Application to the Taxes on Wagering

Nearby sections