{"data":{"id":"us/26-cfr-157.6071-1","jurisdiction":"us","citation":"26 CFR 157.6071-1","heading":"-1 Time for filing returns.","body":"(a) In general. Except as provided in paragraph (b) of this section, returns required by § 157.6011-1 (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.\n(b) Returns relating to structured settlement payment rights received before February 19, 2003. Returns required by § 157.6011-1 that relate to structured settlement payment rights received on or before February 19, 2003, must be filed on or before May 20, 2003.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES","PART 157—EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS","Subpart B—Procedure and Administration"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"a7fba798e990c7500590d4a0ac2e25fa59465fceddbb372b566ad2768d337e1d","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-157.6065-1","next":"us/26-cfr-157.6081-1"},"notice":"GroundRules: Original legal text. Not legal advice."}