{"data":{"id":"us/26-cfr-301.6075-1","jurisdiction":"us","citation":"26 CFR 301.6075-1","heading":"-1 Time for filing estate and gift tax returns.","body":"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.\nextension of time for filing returns","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":"727a0313d22aa6c61e88d1aae4fc5183ae9af275112f722392f46104cc02b06c","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6074-1","next":"us/26-cfr-301.6081-1"},"notice":"GroundRules: Original legal text. Not legal advice."}