Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 301.6075-1: -1 Time for filing estate and gift tax returns.

Where this section sits in the code

Title 26—Internal Revenue
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER F—PROCEDURE AND ADMINISTRATION
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns

For provisions relating to time for filing estate tax returns and gift tax returns, see § 20.6075-1 of this chapter (Estate Tax Regulations) and § 25.6075-1 of this chapter (Gift Tax Regulations), respectively.

extension of time for filing returns

Collected 2026-08-27T02:25:11Z. Source file · JSON

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