§ 1.6035-2T - Transitional relief.  


Latest version.
  • (a) Statements due before March 31, 2016. Executors and other persons required to file or furnish a statement under section 6035(a)(1) or (a)(2) before March 31, 2016, need not do so until March 31, 2016.

    (b) Effective/applicability date. This section is effective/applicable to executors and other persons who file a return required by section 6018(a) or (b) after July 31, 2015.

    [T.D. 9757, 81 FR 11432, Mar. 4, 2016]