Sec. 6201. Due dates for returns of partnerships, S corporations, and C corporations
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So much of subsection
(b)of 6072 as precedes the second sentence thereof is amended to read as follows: Returns of partnerships under section 6031 and returns of S corporations under sections 6012 and 6037 made on the basis of the calendar year shall be filed on or before the 15th day of March following the close of the calendar year, and such returns made on the basis of a fiscal year shall be filed on or before the 15th day of the third month following the close of the fiscal year. . Section 6072(a) is amended by striking 6017, or 6031 and inserting or 6017 . Section 170(a)(3)(B), as redesignated by the preceding provisions of this Act, is amended by striking third month and inserting fourth month . Section 563 is amended by striking third month each place it appears and inserting fourth month . Section 1354(d)(1)(B)(i) is amended by striking 3d month and inserting 4th month . Subsection
(a)and
(c)of section 6167 are each amended by striking third month and inserting fourth month . Section 6425(a)(1) is amended by striking third month and inserting fourth month . Subsections (b)(2)(A), (g)(3), and (h)(1) of section 6655 are each amended by striking 3rd month and inserting 4th month . Except as provided in paragraph (2), the amendments made by this section shall apply to returns for taxable years beginning after December 31, 2014. In the case of any C corporation with a fiscal year ending on June 30, the amendments made by this section shall not apply to any taxable year beginning in 2022.