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

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗

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.