Home › CFR › Title 26 › Part 301 › §301.6019-126 CFR §301.6019-1 — -1 Gift tax returns.Verified against eCFR.gov as of November 12, 2026 ↗View official text on eCFR.gov ↗Copy linkFor provisions relating to requirement of gift tax returns, see §§ 25.6019-1 to 25.6019-4, inclusive, of this chapter (Gift Tax Regulations).