# Prop. Treas. Reg. § 301.6071-2: Time for filing statements of series and series organizations.

Proposed regulation, not in force. REG-119921-09, 75 FR 55699, published 2010-09-14 <https://www.federalregister.gov/documents/2010/09/14/2010-22793/series-llcs-and-cell-companies>. Interprets 26 U.S.C. § 6071.

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 .