1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Information and Returns
  6. Topic - Returns and Records
  7. Subtopic - records, statements, and special returns
  8. 26 CFR § 301.6019-1
26 CFR § 301.6019-1
Gift tax returns
June 25, 2020
CFR

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

Miscellaneous Provisions

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§ 301.6018-1 Estate tax returns
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§ 301.6020-1 Returns prepared or executed by the Commissioner or other Internal Revenue Officers

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