26 CFR § 1.6035-2 - Transitional relief.

---
identifier: "/us/cfr/t26/s1.6035-2"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 1.6035-2 - Transitional relief."
title_number: 26
title_name: "Internal Revenue"
section_number: "1.6035-2"
section_name: "Transitional relief."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "INCOME TAX"
part_number: "1"
part_name: "INCOME TAXES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805, unless otherwise noted."
regulatory_source: "T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted."
cfr_part: "1"
---


# 1.6035-2 Transitional relief.

(a) *Statements due before June 30, 2016.* Executors and other persons required to file or furnish a statement under section 6035(a)(1) or (2) after July 31, 2015 and before June 30, 2016, need not have done so until June 30, 2016.

(b) *Applicability Date.* This section is applicable to executors and other persons who file a return required by section 6018(a) or (b) after July 31, 2015.

[T.D. 9797, 81 FR 86955, Dec. 2, 2016]