26 C.F.R. § 301.6019-1

Gift tax returns.

Last amended: 2016Year: 2026Length: 23 wordsOfficial source

Cite as 26 C.F.R. § 301.6019-1 (2026)

For provisions relating to requirement of gift tax returns, see §§ 25.6019-1 to 25.6019-4, inclusive, of this chapter (Gift Tax Regulations). Miscellaneous Provisions
Cross-references to the CFR
25.6019-1
26 C.F.R. § 301.6019-1: Gift tax returns. | Justis AI