Treasury Regulations (26 C.F.R.)
26 CFR § 301.6018-1 — Estate tax returns.
For provisions relating to requirement of estate tax returns, see §§ 20.6018-1 to 20.6018-4, inclusive, of this chapter (Estate Tax Regulations).
Source: official text
Treasury Regulations (26 C.F.R.)
For provisions relating to requirement of estate tax returns, see §§ 20.6018-1 to 20.6018-4, inclusive, of this chapter (Estate Tax Regulations).
Source: official text