26 CFR 28.6091-1
§ 28.6091-1 Place for filing returns.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 28.6091-1, § 28.6091-1 Place for filing returns, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112905
- Permanent ID
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Full text
(a) In general. A U.S. recipient, as defined in § 28.2801-2(e), must file Form 708, United States Return of Tax for Gifts and Bequests Received from Covered Expatriates, with the Internal Revenue Service in the manner prescribed by the instructions issued with respect to that form.
(b) Applicability date. This section applies on and after January 14, 2025.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.