26 C.F.R. § 28.6091-1
Place for filing returns.
Cite as 26 C.F.R. § 28.6091-1 (2026)
(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.
(b)
Applicability date.
This section applies on and after January 14, 2025.
- Cross-references to the CFR
- 28.2801-2