{"data":{"id":"us/26-cfr-28.6091-1","jurisdiction":"us","citation":"26 CFR 28.6091-1","heading":"-1 Place for filing returns.","body":"(a) In general. A U.S. recipient, as defined in § 28.2801-2(e), must file Form 708, United States Return of Tax for Gifts and Bequests Received from Covered Expatriates, with the Internal Revenue Service in the manner prescribed by the instructions issued with respect to that form.\n(b) Applicability date. This section applies on and after January 14, 2025.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"d973483c9f34b6d45f1bd91da170541ce367e255e12e0a0206845bce9ffec05c","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-28.6081-1","next":"us/26-cfr-28.6101-1"},"notice":"GroundRules: Original legal text. Not legal advice."}