For provisions relating to requirement of estate tax returns, see §§ 20.6018-1 to 20.6018-4 , inclusive, of this chapter (Estate Tax Regulations).
26 C.F.R. §301.6018-1
For provisions relating to requirement of estate tax returns, see §§ 20.6018-1 to 20.6018-4 , inclusive, of this chapter (Estate Tax Regulations).
26 C.F.R. §301.6018-1