Treasury Regulations (26 C.F.R.)
26 CFR § 28.6091-1
Place for filing returns.
Official textecfr.govlast amended
# (a) In general.
A U.S. recipient, as defined in § 28.2801-2(e), must file Form 708, United States Return of Tax for Gifts and Bequests Received from Covered Expatriates, with the Internal Revenue Service in the manner prescribed by the instructions issued with respect to that form.
# (b) Applicability date.
This section applies on and after January 14, 2025.
Source: view the official text
In this part (25 sections)
- 28.2801-0 · Table of contents.
- 28.2801-1 · Tax on certain gifts and bequests from covered expatriates.
- 28.2801-2 · Definitions.
- 28.2801-3 · Rules and exceptions applicable to covered gifts and…
- 28.2801-4 · Liability for and payment of tax on covered gifts and…
- 28.2801-5 · Foreign trusts.
- 28.2801-6 · Special rules and cross-references.
- 28.2801-7 · Determining responsibility under section 2801.
- 28.6001-1 · Records required to be kept.
- 28.6011-1 · Returns.
- 28.6060-1 · Reporting requirements for tax return preparers.
- 28.6071-1 · Time for filing returns.
- 28.6081-1 · Extension of time for filing returns reporting gifts and…
- 28.6091-1 · Place for filing returns.
- 28.6101-1 · Period covered by returns.
- 28.6107-1 · Tax return preparer must furnish copy of return or claim…
- 28.6109-1 · Tax return preparers furnishing identifying numbers for…
- 28.6151-1 · Time and place for paying tax shown on returns.
- 28.6694-1 · Section 6694 penalties applicable to return preparer.
- 28.6694-2 · Penalties for understatement due to an unreasonable…
- 28.6694-3 · Penalty for understatement due to willful, reckless, or…
- 28.6694-4 · Extension of period of collection when tax return preparer…
- 28.6695-1 · Other assessable penalties with respect to the preparation…
- 28.6696-1 · Claims for credit or refund by tax return preparers and…
- 28.7701-1 · Tax return preparer.