Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter F - PROCEDURE AND ADMINISTRATIONPart 301 - PROCEDURE AND ADMINISTRATIONSubpart - INFORMATION AND RETURNSRETURNS AND RECORDS
RECORDS, STATEMENTS, AND SPECIAL RETURNS
Section 301.6075-1 - Time for filing estate and gift tax returns

26 C.F.R. § 301.6075-1

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Current through August 31, 2024
Section 301.6075-1 - Time for filing estate and gift tax returns

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

26 C.F.R. §301.6075-1