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TREASURY REGULATIONS


Index  » Subchapter D  » Reg. 157.6071-1

Reg. 157.6071-1
Time for filing returns

January 14, 2024


§ 157.6065-1 « Browse » § 157.6081-1

See related I.R.C. 6071

Treas. Reg. § 157.6071-1.  Time for filing returns

(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.

 

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