Par. 3. Section 301.6071-2 is added to read as follows:
(a) In general. Statements required by § 301.6011-6 must be filed on or before March 15 of the year following the period for which the return is made.
(b) Effective/applicability date. This section applies to taxable years beginning after the date of publication of the Treasury decision adopting these rules as final regulations in the Federal Register .