26 C.F.R. § 157.6071-1 Time for filing returns.
Title 26 - Internal Revenue
(a) In general. Except as provided in paragraph (b) of this section, returns required by §157.6011–1 (relating to returns of tax with respect to structured settlement factoring transactions) must be filed on or before the ninetieth day following the receipt of structured settlement payment rights in a structured settlement factoring transaction. (b) Returns relating to structured settlement payment rights received before February 19, 2003. Returns required by §157.6011–1 that relate to structured settlement payment rights received on or before February 19, 2003, must be filed on or before May 20, 2003.
Title 26: Internal Revenue
PART 157—EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
Subpart B—Procedure and Administration
§ 157.6071-1 Time for filing returns.
