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 § 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 § 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]
Title 26 published on 2012-04-01
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