26 CFR 301.6019-1

§ 301.6019-1 Gift tax returns.

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

Cite this

Citation: 26 CFR 301.6019-1, § 301.6019-1 Gift tax returns, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114145
Permanent ID: ys:prov:114145@1
SHA-256: aeb929df8ce49cd6d9f6fd96abf6ff8d76071c3bdb064ecdebda74abe8ae0808

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Full text

For provisions relating to requirement of gift tax returns, see §§ 25.6019-1 to 25.6019-4, inclusive, of this chapter (Gift 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.