§ 1.1446-3T - Time and manner of calculating and paying over the 1446 tax (temporary).

§ 1.1446-3T Time and manner of calculating and paying over the 1446 tax (temporary).

(a) [Reserved]. For further guidance, see § 1.1446-3(a).

(b)

(1) [Reserved]. For further guidance, see § 1.1446-3(b)(1).

(2)

(i) through (iv) [Reserved]. For further guidance, see § 1.1446-3(b)(2)(i) through (iv).

(v)

(A) through (B) [Reserved]. For further guidance, see § 1.1446-3(b)(2)(v)(A) and (B).

(C) Period of underpayment. The period of the underpayment set forth in section 6655(b)(2) shall end on the earlier of the date the partnership is required to file Form 8804 (as provided in paragraph (d)(1)(iii) of this section and without regard to extensions), or with respect to any portion of the underpayment, the date on which such portion is paid.

(c) through (f) [Reserved]. For further guidance, see § 1.1446-3(c) through (f).

(g) Applicability date. This section applies to returns filed on or after July 20, 2017. Sections 1.1446-3 and 1.1446-7 (as contained in 26 CFR part 1, revised April 2017) apply to returns filed before July 20, 2017.

(h) Expiration date. The applicability of this section will expire on or before July 17, 2020.

[T.D. 9821, 82 FR 33444, July 20, 2017]