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 § 301.6075-1
26 CFR § 301.6075-1
Time for filing estate and gift tax returns
June 25, 2020
CFR

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.

extension of time for filing returns

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§ 301.6074-1 Time for filing declarations of estimated income tax by corporations
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§ 301.6081-1 Extension of time for filing returns

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