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
26 C.F.R. §301.6019-1
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
26 C.F.R. §301.6019-1