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26 CFR 301.6075-1

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

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

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26 CFR 301.6075-1, § 301.6075-1 Time for filing estate and gift tax returns, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114189
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Full text

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.

Legislative history

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