26 C.F.R. § 301.6075-1

Time for filing estate and gift tax returns.

Last amended: 2016Year: 2026Length: 39 wordsOfficial source

Cite as 26 C.F.R. § 301.6075-1 (2026)

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. extension of time for filing returns
Cross-references to the CFR
20.6075-125.6075-1
26 C.F.R. § 301.6075-1: Time for filing estate and gift tax returns. | Justis AI