Title 26

SECTION 301.6075-1

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

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

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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