GroundRules
26 CFR 28.6101-1: -1 Period covered by returns.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER B—ESTATE AND GIFT TAXES
- PART 28—IMPOSITION OF TAX ON GIFTS AND BEQUESTS FROM COVERED EXPATRIATES
See § 28.6011-1 for the rules relating to the period covered by the return.
Collected 2026-08-27T02:25:11Z. Source file · JSON