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Code of Federal Regulations Title 26. Internal Revenue § 26.44.6071–1 Time for filing return

Current as of January 02, 2025 | Updated by Findlaw Staff

(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.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.44.6071–1 Time for filing return - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-44-6071-1/

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