# Time for Filing Form 4720 Return
> **IRS** · Final and temporary regulations. · Published 1997-10-07 · Effective 1997-10-07 · 62 FR 52256
## Document
- **Document number:** 97-26556
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 62 FR 52256
- **CFR reference:** 26 CFR 53
- **Publication date:** 1997-10-07
- **Effective date:** 1997-10-07
- **Treasury docket:** TD 8736
## Abstract

This document contains a regulation that specifies the filing date by which Form 4720 returns must be filed by disqualified persons and organization managers liable for Internal Revenue Code section 4958 excise taxes. These excise taxes are imposed on excess benefit transactions between disqualified persons and section 501(c)(3) organizations (except for private foundations) or section 501(c)(4) organizations.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1997/10/07/97-26556/time-for-filing-form-4720-return)
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