[Code of Federal Regulations]
[Title 26, Volume 17]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR157.6071-1T]

[Page 465]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 157_EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS--Table of Contents
 
                 Subpart B_Procedure and Administration
 
Sec. 157.6071-1T  Time for filing returns.

    (a) In general. Except as provided in paragraph (b) of this section, 
returns required by Sec. 157.6011-1T (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 Sec. 157.6011-1T 
that relate to structured settlement payment rights received on or 
before February 19, 2003, must be filed on or before May 20, 2003.