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Internal Revenue Bulletin:  2016-12 

March 21, 2016 


Table of Contents


Temporary regulations that provide transition rules under section 6035 extending the due date for statements required by that section to be filed or furnished prior to February 29, 2016, until February 29, 2016. These temporary regulations are applicable to executors and other persons who file after July 31, 2015, returns required by section 6018(a) or (b).

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