{"data":{"id":"us/26-cfr-301.6019-1","jurisdiction":"us","citation":"26 CFR 301.6019-1","heading":"-1 Gift tax returns.","body":"For provisions relating to requirement of gift tax returns, see §§ 25.6019-1 to 25.6019-4, inclusive, of this chapter (Gift Tax Regulations).\nMiscellaneous Provisions","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":"e2c4e15f4c7bb89b8aaa1411d7a2bd6873ff6abc01afcc636f143e9d8c1b1028","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6018-1","next":"us/26-cfr-301.6020-1"},"notice":"GroundRules: Original legal text. Not legal advice."}