[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR40.6071(a)-3]

[Page 7]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 40_EXCISE TAX PROCEDURAL REGULATIONS--Table of Contents
 
Sec. 40.6071(a)-3  Time for an eligible air carrier to file a return 
for the third calendar quarter of 2001.

    (a) In general. If, in the case of an eligible air carrier, the 
quarterly return required under Sec. 40.6011(a)-1(a) for the third 
calendar quarter of 2001 includes tax imposed by subchapter C of chapter 
33--
    (1) The requirements of Sec. 40.6071(a)-2 as in effect on August 7, 
2001, do not apply to the return; and
    (2) The return must be filed by January 15, 2002.
    (b) Definition of eligible air carrier. Eligible air carrier has the 
same meaning as provided in section 301(a)(2) of the Air Transportation 
Safety and System Stabilization Act; that is, any domestic corporation 
engaged in the trade or business of transporting (for hire) persons by 
air if such transportation is available to the general public.
    (c) Effective date. This section is applicable with respect to 
returns that relate to the third calendar quarter of 2001.

[T.D. 8983, 67 FR 5471, Feb. 6, 2002]