Rev. Proc. 63-6

Any person required to file Form 3520, U.S. Information Return With Respect to the Creation of or Transfers to Certain Foreign Trusts, with respect to transactions occurring after October 15, 1962, and before December 15, 1962, is granted an automatic extension to April 15, 1963, in which to file.

Also, any person who became liable for the filing of Form 959 (Rev. Jan. 1963), U.S. Information Return With Respect to the Organization or Reorganization of a Foreign Corporation and Acquisition of Its Stock, as of January 1, 1963, is granted an automatic extension in which to file such return. The original due date of April 1, 1963, is extended to August 31, 1963. ² This extension does not apply to returns required of United States persons when liability to file arises after January 1, 1963.

¹ Based on Technical Information Release 444, dated Jan. 11, 1963.

² The extension of tiem to May 31, 1963, in which to file Form 959, as originally stated in this Revenue Procedure published in Internal Revenue Bulletin 1963-6, 21, was further extended by Technical Information Release 468, dated April 24, 1963.