{"data":{"id":"us/26-cfr-301.6018-1","jurisdiction":"us","citation":"26 CFR 301.6018-1","heading":"-1 Estate tax returns.","body":"For provisions relating to requirement of estate tax returns, see §§ 20.6018-1 to 20.6018-4, inclusive, of this chapter (Estate Tax Regulations).","path":["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"],"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":"f4b684289900fb679d137cc2e85d79388bf706c23847e4614b8c93c89ab6b033","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6017-1","next":"us/26-cfr-301.6019-1"},"notice":"GroundRules: Original legal text. Not legal advice."}