Treasury Regulations · 26 CFR
§ 55.6071-1. Time for filing returns.
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 § 55.6071-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- March 1, 1988 by T.D. 8180
- Issued under
- 26 U.S.C. § 6071
- Length
- 168 words · about 1 min to read
- Cross-references
- cites 3 Code sections and 2 regulations; cited by 1
¶(a) Returns for calendar years beginning after December 31, 1986. A return required by § 55.6011-1 for any calendar year beginning after December 31, 1986, shall be filed on or before March 15 of the following calendar year. See § 55.6081-1 for rules relating to extensions of time for filing a return required by § 55.6011-1.
¶(b) Returns for excise tax under section 4981 as in effect before amendment by the Tax Reform Act of 1986. A return required by § 55.6011-1 for any excise tax under section 4981, as in effect before amendment by the Tax Reform Act of 1986, shall be filed at the time (including any extension of time granted or allowed under section 6081) that the real estate investment trust is required to file its income tax return under section 6012 for the taxable year for which the tax under section 4981, as in effect before amendment by the Tax Reform Act of 1986, is imposed.
[T.D. 8180, 53 FR 6148, Mar. 1, 1988]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 4981 Excise tax on undistributed income of real estate investment trusts
- § 6081 Extension of time for filing returns
- § 6012 Persons required to make returns of income
Regulations it cites
- § 55.6011-1 General requirement of return, statement, or list.
- § 55.6081-1 Automatic extension of time for filing a return due under Chapter 44.
Cited by 1 other regulation
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. 8180 (53 FR 6148)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 55 Excise tax on real estate investment trusts and regulated investment companies
- Subpart C Procedure and Administration
Nearby sections
- § 55.6011-1 General requirement of return, statement, or list.
- § 55.6060-1 Reporting requirements for tax return preparers.
- § 55.6061-1 Signing of returns and other documents.
- § 55.6065-1 Verification of returns.
- § 55.6071-1 Time for filing returns.
- § 55.6081-1 Automatic extension of time for filing a return due under Chapter 44.
- § 55.6091-1 Place for filing Chapter 44 tax returns.
- § 55.6091-2 Exceptional cases.
- § 55.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.