Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 2662
Return requirements
# (a) In general
The Secretary shall prescribe by regulations the person who is required to make the return with respect to the tax imposed by this chapter and the time by which any such return must be filed. To the extent practicable, such regulations shall provide that— (1) the person who is required to make such return shall be the person liable under section 2603(a) for payment of such tax, and (2) the return shall be filed— (A) in the case of a direct skip (other than from a trust), on or before the date on which an estate or gift tax return is required to be filed with respect to the transfer, and (B) in all other cases, on or before the 15th day of the 4th month after the close of the taxable year of the person required to make such return in which such transfer occurs.
# (b) Information returns
The Secretary may by regulations require a return to be filed containing such information as he determines to be necessary for purposes of this chapter.
Source: view the official text
Nearby sections (25 sections)
- 2622 · Taxable amount in case of taxable termination
- 2623 · Taxable amount in case of direct skip
- 2624 · Valuation
- 2631 · GST exemption
- 2632 · Special rules for allocation of GST exemption
- 2641 · Applicable rate
- 2642 · Inclusion ratio
- 2651 · Generation assignment
- 2652 · Other definitions
- 2653 · Taxation of multiple skips
- 2654 · Special rules
- 2661 · Administration
- 2662 · Return requirements
- 2663 · Regulations
- 2664 · [§2664. Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17,…
- 2701 · Special valuation rules in case of transfers of certain…
- 2702 · Special valuation rules in case of transfers of interests in…
- 2703 · Certain rights and restrictions disregarded
- 2704 · Treatment of certain lapsing rights and restrictions
- 2801 · Imposition of tax
- 3101 · Rate of tax
- 3102 · Deduction of tax from wages
- 3111 · Rate of tax
- 3112 · Instrumentalities of the United States
- 3113 · [§3113. Repealed. Pub. L. 94–455, title XIX, §1903(a)(2), Oct.…