26 C.F.R. § 301.6018-1

Estate tax returns.

Last amended: 2016Year: 2026Length: 21 wordsOfficial source

Cite as 26 C.F.R. § 301.6018-1 (2026)

For provisions relating to requirement of estate tax returns, see §§ 20.6018-1 to 20.6018-4, inclusive, of this chapter (Estate Tax Regulations).
Cross-references to the CFR
20.6018-1
26 C.F.R. § 301.6018-1: Estate tax returns. | Justis AI