26 CFR 301.6018-1

§ 301.6018-1 Estate tax returns.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 301.6018-1, § 301.6018-1 Estate tax returns, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114144
Permanent ID: ys:prov:114144@1
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Full text

For provisions relating to requirement of estate tax returns, see §§ 20.6018-1 to 20.6018-4, inclusive, of this chapter (Estate Tax Regulations).

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.