26 C.F.R. § 301.6018-1 Estate tax returns.
Title 26 - Internal Revenue
For provisions relating to requirement of estate tax returns, see §§20.6018–1 to 20.6018–4, inclusive, of this chapter (Estate Tax Regulations).
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6018-1 Estate tax returns.
