[Code of Federal Regulations]
[Title 26, Volume 17]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR54.6011-1T]

[Page 356]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 54_PENSION EXCISE TAXES--Table of Contents
 
Sec. 54.6011-1T  General requirement of return, statement, or list 
(temporary).

    Every employer liable for the tax imposed under section 4980(a) with 
respect to an employer reversion (as defined in section 4980(c)(2)) 
shall file a quarterly return on Form 5330 and shall include therein the 
information required by such form and the instructions issued with 
respect thereto. The quarterly return on Form 5330 shall be filed with 
respect to employer reversions from each qualified plan (as defined in 
section 4980(c)(1)).

[T.D. 8133, 52 FR 10563, Apr. 2, 1987]