26 CFR 301.6075-1 - Time for filing estate and gift tax returns.

Regulations last checked for updates: Jun 18, 2024

Title 26 - Internal Revenue last revised: Jun 14, 2024

View all text of Subpart 0 [§ 301.269B-1 - § 301.6114-1]

§ 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

authority: Section 301.1474-1 also issued under 26 U.S.C. 1474(f)

source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

cite as: 26 CFR 301.6075-1