Automatic Extension of Time To File Certain Information Returns and Exempt Organization Returns
Federal Register, June 11, 2003, Page 34797
Internal Revenue Service (IRS), Treasury.
Final and temporary regulations.
This document contains temporary regulations providing an automatic extension of time to file certain information returns and exempt organization returns. The temporary regulations remove the requirement for a signature and an explanation to obtain an automatic extension of time to file these returns. The temporary regulations affect taxpayers who are required to file certain information returns and/or exempt organization returns and need an extension of time to file. The text of the temporary regulations also serves as a portion of the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.
Effective Date: These regulations are effective on June 11, 2003. Applicability Date: For dates of applicability for these regulations, see Sec. Sec. 1.6081-8T, 1.6081-9T, and 31.6081(a)-1T(d).
Charles A. Hall, (202) 622-4940 (not a toll-free number).