26 C.F.R. § 301.6075-1 Time for filing estate and gift tax returns.
Title 26 - Internal Revenue
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
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6075-1 Time for filing estate and gift tax returns.
