Treasury Regulations (26 C.F.R.)
26 CFR § 301.6019-1 — Gift tax returns.
For provisions relating to requirement of gift tax returns, see §§ 25.6019-1 to 25.6019-4, inclusive, of this chapter (Gift Tax Regulations).
Source: official text
Treasury Regulations (26 C.F.R.)
For provisions relating to requirement of gift tax returns, see §§ 25.6019-1 to 25.6019-4, inclusive, of this chapter (Gift Tax Regulations).
Source: official text