26 CFR § 1.6035-2
Transitional relief
June 25, 2020
(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]
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