Regulations last checked for updates: Dec 18, 2025

Title 26 - Internal Revenue last revised: Nov 24, 2025
All TitlesTitle 26Chapter IPart 28 - PART 28—IMPOSITION OF TAX ON GIFTS AND BEQUESTS FROM COVERED EXPATRIATES
View all text of Part 28 [§ 28.2801-0 - § 28.7701-1]
§ 28.6101-1 - Period covered by returns.

See § 28.6011-1 for the rules relating to the period covered by the return.

authority: 26 U.S.C. 7805.
source: 90 FR 3395, Jan. 14, 2025, unless otherwise noted.
cite as: 26 CFR 28.6101-1
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