26 C.F.R. § 301.6019-1 Gift tax returns.
Title 26 - Internal Revenue
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
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6019-1 Gift tax returns.
