§ 1.6035-0 Table of contents.

This section lists the captions contained in §§ 1.6035-1 and 1.6035-2. (a) Overview. (b) Applicability of section 6035 reporting requirements. (1) In general. (2) Executor(s) subject to section 6035 reporting requirements. (3) Examples. (c) Required Information Return and Statement(s). (1) Required Information Return. (2) Required Statement(s). (3) Due dates. (4) Acquiring an interest in property. (5) Option to furnish Statement(s) prior to the acquisition of property by a beneficiary. (6) Example. (d) Duty to supplement. (1) Duty to supplement to report changes to the information reported on the Information Return or Statement(s). (2) Changes requiring supplemental reporting. (3) Exceptions; no duty to supplement despite certain changes. (4) Due date of supplemental reporting. (5) Duration of duty to supplement. (6) Examples. (e) Property for which reporting is required. (1) In general. (2) Examples. (f) Excepted property requiring only limited reporting. (1) Excepted property. (2) List of excepted property. (3) United States dollars defined. (4) Examples. (g) Beneficiaries. (1) In general. (2) Required Statement to beneficiary trust. (3) Required Statement to the holder of a split interest in property, not in trust. (4) Reporting for a missing beneficiary. (h) Reporting requirements applicable to trustees. (1) Circumstances under which trustees of beneficiary trusts and other trusts are subject to reporting. (2) Required reporting. (3) Example. (i) Penalties. (j) Applicability date. (a) Statements due before June 30, 2016. (b) Applicability date.