§ 6071. Time for filing returns and other documents
565 words·~3 min read·
/usc/title-26/section-6071A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)General rule When not otherwise provided for by this title, the Secretary shall by regulations prescribe the time for filing any return, statement, or other document required by this title or by regulations.
(b)Electronically filed information returns Returns made under subpart B of part III of this subchapter (other than returns and statements required to be filed with respect to nonemployee compensation) which are filed electronically shall be filed on or before March 31 of the year following the calendar year to which such returns relate.
(c)Returns and statements relating to employee wage information and nonemployee compensation Forms W–2 and W–3 and any returns or statements required by the Secretary to report nonemployee compensation shall be filed on or before January 31 of the year following the calendar year to which such returns relate.
(d)Special taxes For payment of special taxes before engaging in certain trades and businesses, see section 4901 and section 5732.
(Aug. 16, 1954, ch. 736, 68A Stat. 749; Pub. L. 85–859, title II, § 204(1), Sept. 2, 1958, 72 Stat. 1428; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–206, title II, § 2002(a), July 22, 1998, 112 Stat. 724; Pub. L. 109–59, title XI, § 11125(b)(21), Aug. 10, 2005, 119 Stat. 1957; Pub. L. 114–113, div. Q, title II, § 201(a), (c), Dec. 18, 2015, 129 Stat. 3076.)
Connections46 cite this · traces to 4
Cited by 46 sections · top 42
public-private-law
CFR
- § 1.856-4Rents from real property.
- § 1.857-2Real estate investment trust taxable income and net capital gain.
- § 1.856-1Definition of real estate investment trust.
- § 1.858-1Dividends paid by a real estate investment trust after close of taxable year.
- § 1.857-6Method of taxation of shareholders of real estate investment trusts.
- § 1.856-8Revocation or termination of election.
- § 1.857-10Information returns.
- § 1.857-7Earnings and profits of a real estate investment trust.
- § 1.857-5Net income and loss from prohibited transactions.
- § 1.857-8Records to be kept by a real estate investment trust.
- § 1.856-3Definitions.
- § 1.857-3Net income from foreclosure property.
- § 1.857-4Tax imposed by reason of the failure to meet certain source-of-income requirements.
- § 1.857-1Taxation of real estate investment trusts.
- § 1.856-7Certain corporations, etc., that are considered to meet the gross income requirements.
- § 1.856-0Revenue Act of 1978 amendments not included.
- § 1.856-5Interest.
- § 1.856-6Foreclosure property.
- § 31.111Date registration form is due.
- § 1.856-2Limitations.
- § 1.857-9Information required in returns of shareholders.
register
- Rules and RegulationsFinal regulations
- Proposed RulesNotice of proposed rulemaking
- Proposed RulesNotice of proposed rulemaking
- Rules and RegulationsFinal regulations; conforming amendments to temporary regulations; and removal of temporary regulations
- NoticesFinal regulations
- Proposed RulesFinal regulations
- Proposed RulesNotice of proposed rulemaking
- NoticesNotice of proposed rulemaking and notice of public hearing
- Rules and RegulationsFinal and temporary regulations
- Rules and RegulationsTemporary and final regulations
- Rules and RegulationsFinal regulations and removal of temporary regulations
- Proposed RulesNotice of proposed rulemaking by cross-reference to temporary regulations
- Rules and RegulationsFinal regulations
- Rules and RegulationsTemporary regulations
- NoticesFinal regulations and removal of temporary regulations
statutes-at-large
- Public Law 114–113Making appropriations for military construction, the Department of Veterans Affairs, and related agencies for the fiscal year ending September 30, 2016, and for other purposes
- Public Law 105–206To amend the Internal Revenue Code of 1986 to restructure and reform the Internal Revenue Service, and for other purposes
statute-compilations
Traces to 4 documents
19 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 749
- Pub. L. 85–859, title II, § 204(1)
- 72 Stat. 1428
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 105–206, title II, § 2002(a)
- 112 Stat. 724
- Pub. L. 109–59, title XI, § 11125(b)(21)
- 119 Stat. 1957
- 129 Stat. 3076
- Pub. L. 109–59
- Pub. L. 105–206
- Pub. L. 94–455
- Pub. L. 85–859
- section 5142 of this title
- section 11125(c) of Pub. L. 109–59
- Pub. L. 105–206, title II, § 2002(c)
- section 210(a)(1) of Pub. L. 85–859
Citation graph
cites case law
§ 6071
Time for filing returns and other documents
C.F.R.×21
Fed. Reg.×15
Stat.×4
Pub. L.×3
IRM×1
Stat. Comp.×1
U.S.C.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 749
Pub. L.Pub. L. 85–859, title II, § 204(1)
Stat.72 Stat. 1428
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Cites 23 · showing 9Cited by 46 across 7 sources