26 U.S.C. § 6073 — Untitled legal text

Page 3418 TITLE 26—INTERNAL REVENUE CODE [§ 6073 in section 401(a)), a return shall be filed on or before the 15th day of the 5th month following the close of the taxable year. (Aug. 16, 1954, ch. 736, 68A Stat. 749; Pub. L. 87–834, § 17(b)(3), Oct. 16, 1962, 76 Stat. 1051; Pub. L. 92–178, title V, § 504(b), Dec. 10, 1971, 85 Stat. 551; Pub. L. 94–455, title X, § 1053(d)(3), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1649, 1834; Pub. L. 95–628, § 6(a), Nov. 10, 1978, 92 Stat. 3630; Pub. L. 98–369, div. A, title VIII, § 801(d)(13), July 18, 1984, 98 Stat. 997; Pub. L. 110–172, § 11(g)(20), Dec. 29, 2007, 121 Stat. 2491; Pub. L. 113–295, div. A, title II, § 220(u), Dec. 19, 2014, 128 Stat. 4036; Pub. L. 114–41, title II, § 2006(a)(1), July 31, 2015, 129 Stat. 457.) Editorial Notes REFERENCES IN TEXT The FSC Repeal and Extraterritorial Income Exclu- sion Act of 2000, referred to in subsec. (c), is Pub. L. 106–519, Nov. 15, 2000, 114 Stat. 2423. For complete classi- fication of this Act to the Code, see Short Title of 2000 Amendments note set out under section 1 of this title and Tables. AMENDMENTS 2015—Subsec. (a). Pub. L. 114–41, § 2006(a)(1)(B), sub- stituted ‘‘or 6017’’ for ‘‘6017, or 6031’’. Subsec. (b). Pub. L. 114–41, § 2006(a)(1)(A), in heading, substituted ‘‘Returns of partnerships and S corpora- tions’’ for ‘‘Returns of corporations’’ and, in text, sub- stituted ‘‘Returns of partnerships under section 6031 and returns of S corporations under sections 6012 and 6037 made on the basis of the calendar year shall be filed on or before the 15th day of March following the close of the calendar year, and such returns made on the basis of a fiscal year shall be filed on or before the 15th day of the third month following the close of the fiscal year.’’ for ‘‘Returns of corporations under section 6012 made on the basis of the calendar year shall be filed on or before the 15th day of March following the close of the calendar year, and such returns made on the basis of a fiscal year shall be filed on or before the 15th day of the third month following the close of the fiscal year.’’ 2014—Subsec. (b). Pub. L. 113–295 substituted ‘‘section 6011(c)(2)’’ for ‘‘section 6011(e)(2)’’. 2007—Subsec. (c). Pub. L. 110–172 substituted ‘‘a former FSC (as defined in section 922 as in effect before its repeal by the FSC Repeal and Extraterritorial In- come Exclusion Act of 2000)’’ for ‘‘a FSC or former FSC’’. 1984—Subsec. (c). Pub. L. 98–369 inserted ‘‘or a FSC or former FSC’’ after ‘‘United States’’. 1978—Subsec. (e). Pub. L. 95–628 added subsec. (e). 1976—Subsec. (e). Pub. L. 94–455, § 1053(d)(3), struck out subsec. (e) which related to income tax due dates postponed in the case of China Trade Act corporations. Pub. L. 94–455, § 1906(b)(13)(A), struck out ‘‘or his dele- gate’’ after ‘‘Secretary’’. 1971—Subsec. (b). Pub. L. 92–178 required returns of a DISC to be filed on or before the fifteenth day of the ninth month following the close of the taxable year. 1962—Subsec. (d). Pub. L. 87–834 substituted provi- sions relating to returns by an exempt cooperative as- sociation described in section 1381(a)(1), or by an orga- nization described in section 1381(a)(2) which is under an obligation to pay patronage dividends in an amount equal to at least 50 percent of its net earnings from business done with or for its patrons, or which paid pa- tronage dividends in such an amount out of the net earnings from business done with or for patrons during the most recent taxable year for which it had such net earnings for provisions which related to returns of ex- empt cooperative associations taxable under the provi- sions of section 522. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2015 AMENDMENT Amendment by Pub. L. 114–41 applicable to returns for taxable years beginning after Dec. 31, 2015, with spe- cial rule for certain C corporations, see section 2006(a)(3) of Pub. L. 114–41, set out as a note under sec- tion 170 of this title. EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98–369 applicable to trans- actions after Dec. 31, 1984, in taxable years ending after such date, see section 805(a)(1) of Pub. L. 98–369, as amended, set out as a note under section 245 of this title. EFFECTIVE DATE OF 1978 AMENDMENT Pub. L. 95–628, § 6(b), Nov. 10, 1978, 92 Stat. 3630, pro- vided that: ‘‘The amendment made by subsection (a) [amending this section] shall apply to returns for tax- able years beginning after the date of the enactment of this Act [Nov. 10, 1978].’’ EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 1053(d)(3) of Pub. L. 94–455 ap- plicable with respect to taxable years beginning after Dec. 31, 1977, see section 1053(e) of Pub. L. 94–455, set out as a note under section 1504 of this title. EFFECTIVE DATE OF 1971 AMENDMENT Amendment by Pub. L. 92–178 applicable with respect to taxable years ending after Dec. 31, 1971, except that a corporation may not be a DISC for any taxable year beginning before Jan. 1, 1972, see section 507 of Pub. L. 92–178, set out as an Effective Date note under section 991 of this title. EFFECTIVE DATE OF 1962 AMENDMENT Amendment by Pub. L. 87–834 applicable to taxable years of organizations described in section 1381(a) of this title beginning after Dec. 31, 1962, except as other- wise provided, see section 17(c) of Pub. L. 87–834, set out as an Effective Date note under section 1381 of this title. FILING OF INCOME TAX RETURNS FOR 1958 BY LIFE INSURANCE COMPANIES Pub. L. 86–69, § 3(i), June 25, 1959, 73 Stat. 140, required every life insurance company subject to the tax im- posed by section 802(a) of this title to make a return after June 25, 1959, and on or before Sept. 15, 1959, which return was to constitute the return for such taxable year for all purposes of this title, and no return filed pursuant to section 801 et seq. of this title, relating to life insurance companies, on or before June 25, 1959, was to be considered for any such purposes as a return for such taxable year. [§ 6073. Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(2), July 18, 1984, 98 Stat. 792] Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 750; Sept. 25, 1962, Pub. L. 87–682, § 1(a)(2), (b), (c), 76 Stat. 575; Oct. 4, 1976, Pub. L. 94–455, title X, § 1012(c), title XIX, § 1906(b)(13)(A), 90 Stat. 1614, 1834; Nov. 10, 1978, Pub. L. 95–628, § 7(a), 92 Stat. 3630; Sept. 3, 1982, Pub. L. 97–248, title III, § 328(b)(2), 96 Stat. 618, related to time for fil- ing declarations of estimated income tax by individ- uals. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal applicable with respect to taxable years be- ginning after Dec. 31, 1984, see section 414(a)(1) of Pub. L. 98–369, set out as an Effective Date of 1984 Amend- ment note under section 6654 of this title. Page 3419 TITLE 26—INTERNAL REVENUE CODE § 6075 [§ 6074. Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260] Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 751; Feb. 26, 1964, Pub. L. 88–272, title I, § 122(b), 78 Stat. 27, pro- vided for the time of filing declarations of estimated income tax by corporations. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal effective with respect to taxable years begin- ning after Dec. 31, 1967, except as provided by section 104 of Pub. L. 90–364, see section 103(f) of Pub. L. 90–364, set out as an Effective Date of 1968 Amendment note under section 243 of this title. § 6075. Time for filing estate and gift tax returns (a) Estate tax returns Returns made under section 6018(a) (relating to estate taxes) shall be filed within 9 months after the date of the decedent’s death. (b) Gift tax returns (1) General rule Returns made under section 6019 (relating to gift taxes) shall be filed on or before the 15th day of April following the close of the calendar year. (2) Extension where taxpayer granted exten- sion for filing income tax return Any extension of time granted the taxpayer for filing the return of income taxes imposed by subtitle A for any taxable year which is a calendar year shall be deemed to be also an ex- tension of time granted the taxpayer for filing the return under section 6019 for such calendar year. (3) Coordination with due date for estate tax return Notwithstanding paragraphs (1) and (2), the time for filing the return made under section 6019 for the calendar year which includes the date of death of the donor shall not be later than the time (including extensions) for filing the return made under section 6018 (relating to estate tax returns) with respect to such donor. (Aug. 16, 1954, ch. 736, 68A Stat. 751; Pub. L. 91–614, title I, §§ 101(b), 102(d)(4), Dec. 31, 1970, 84 Stat. 1836, 1842; Pub. L. 94–455, title XX, § 2008(b), Oct. 4, 1976, 90 Stat. 1892; Pub. L. 96–167, § 8(a)–(c), Dec. 29, 1979, 93 Stat. 1277, 1278; Pub. L. 97–34, title IV, § 442(d)(3), Aug. 13, 1981, 95 Stat. 322; Pub. L. 107–16, title V, § 542(b)(3), June 7, 2001, 115 Stat. 83; Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300.) Editorial Notes AMENDMENTS 2010—Subsecs. (a), (b)(3). Pub. L. 111–312 amended sub- secs. (a) and (b)(3) to read as if amendment by Pub. L. 107–16, § 542(b)(3), had never been enacted. See 2001 Amendment notes below. 2001—Subsec. (a). Pub. L. 107–16, § 542(b)(3)(A), amend- ed subsec. (a) generally. Prior to amendment, text read as follows: ‘‘Returns made under section 6018(a) (relat- ing to estate taxes) shall be filed within 9 months after the date of the decedent’s death.’’ Subsec. (b)(3). Pub. L. 107–16, § 542(b)(3)(B), substituted ‘‘section 6018 return’’ for ‘‘estate tax return’’ in heading and ‘‘(relating to returns relating to large transfers at death)’’ for ‘‘(relating to estate tax returns)’’ in text. 1981—Subsec. (b). Pub. L. 97–34 substituted in par. (1) the rule for filing gift tax returns on or before the 15th day of April following the close of the calendar year for prior provision for such filing on or before, in the case of a return for the first, second, or third calendar quar- ter of any calendar year, the 15th day of the second month following the close of the calendar quarter, or, in the case of a return for the fourth calendar quarter of any calendar year, the 15th day of the fourth month following the close of the calendar quarter, redesig- nated former par. (3) as (2), and, as so redesignated, substituted ‘‘under section 6019 for such calendar year’’ for ‘‘under section 6019 for the fourth calendar quarter of such taxable year’’, struck out former par. (2) setting forth special rule where gifts in a calendar quarter to- talled $25,000 or less, added par. (3), and struck out par. (4) respecting application of the special rule to non- residents not citizens of the United States. 1979—Subsec. (b)(1). Pub. L. 96–167, § 8(a), substituted ‘‘(A) in the case of a return for the first, second, or third calendar quarter of any calendar year, the 15th day of the second month following the close of the cal- endar quarter, or’’ for ‘‘the 15th day of the second month following the close of the calendar quarter’’, and added subpar. (B). Subsec. (b)(2). Pub. L. 96–167, § 8(c), substituted ‘‘the date prescribed by paragraph (1) for filing the return for’’ for ‘‘the 15th day of the second month after’’ in provisions preceding subpar. (A), and struck out ‘‘the close of’’ before ‘‘the first subsequent’’ in subpar. (a) and before ‘‘the fourth calendar quarter’’ in subpar. (B). Subsec. (b)(3), (4). Pub. L. 96–167, § 8(b), added par. (3) and redesignated former par. (3) as (4). 1976—Subsec. (b). Pub. L. 94–455 designated existing provisions as par. (1) and added pars. (2) and (3). 1970—Subsec. (a). Pub. L. 91–614, § 101(b), substituted ‘‘9 months’’ for ‘‘15 months’’. Subsec. (b). Pub. L. 91–614, § 102(d)(4), substituted ‘‘the 15th day of the second month following the close of the calendar quarter’’ for ‘‘the 15th day of April following the close of the calendar year’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2010 AMENDMENT Amendment by Pub. L. 111–312 applicable to estates of decedents dying, and transfers made after Dec. 31, 2009, except as otherwise provided, see section 301(e) of Pub. L. 111–312, set out as an Effective and Termination Dates of 2010 Amendment note under section 121 of this title. EFFECTIVE DATE OF 2001 AMENDMENT Amendment by Pub. L. 107–16 applicable to estates of decedents dying after Dec. 31, 2009, see section 542(f)(1) of Pub. L. 107–16, set out as a note under section 121 of this title. EFFECTIVE DATE OF 1981 AMENDMENT Amendment by Pub. L. 97–34 applicable with respect to gifts made after Dec. 31, 1981, see section 442(e) of Pub. L. 97–34, set out as a note under section 2501 of this title. EFFECTIVE DATE OF 1979 AMENDMENT Pub. L. 96–167, § 8(d), Dec. 29, 1979, 93 Stat. 1278, pro- vided that: ‘‘The amendments made by this section [amending this section] shall apply to returns for gifts made in calendar years ending after the date of the en- actment of this Act [Dec. 29, 1979].’’ EFFECTIVE DATE OF 1976 AMENDMENT Pub. L. 94–455, title XX, § 2008(d)(2), Oct. 4, 1976, 90 Stat. 1893, provided that: ‘‘The amendment made by subsection (b) [amending this section] shall apply to gifts made after December 31, 1976.’’