Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6075
Time for filing estate and gift tax returns
# (a)
Estate tax returns Returns made under section 6018(a) (relating to estate taxes) shall be filed within 9 months after the date of the decedent's death.
# (b)
Gift tax returns (1) General rule Returns made under section 6019 (relating to gift taxes) shall be filed on or before the 15th day of April following the close of the calendar year. (2) Extension where taxpayer granted extension for filing income tax return Any extension of time granted the taxpayer for filing the return of income taxes imposed by subtitle A for any taxable year which is a calendar year shall be deemed to be also an extension of time granted the taxpayer for filing the return under section 6019 for such calendar year. (3) Coordination with due date for estate tax return Notwithstanding paragraphs (1) and (2), the time for filing the return made under section 6019 for the calendar year which includes the date of death of the donor shall not be later than the time (including extensions) for filing the return made under section 6018 (relating to estate tax returns) with respect to such donor.
Source: view the official text
Nearby sections (25 sections)
- 6058 · Information required in connection with certain plans of…
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- 6061 · Signing of returns and other documents
- 6062 · Signing of corporation returns
- 6063 · Signing of partnership returns
- 6064 · Signature presumed authentic
- 6065 · Verification of returns
- 6071 · Time for filing returns and other documents
- 6072 · Time for filing income tax returns
- 6073 · [§6073. Repealed. Pub. L. 98–369, div. A, title IV, §412(a)(2),…
- 6074 · [§6074. Repealed. Pub. L. 90–364, title I, §103(a), June 28,…
- 6075 · Time for filing estate and gift tax returns
- 6076 · [§6076. Repealed. Pub. L. 100–418, title I, §1941(b)(1), Aug.…
- 6081 · Extension of time for filing returns
- 6091 · Place for filing returns or other documents
- 6096 · Designation by individuals
- 6101 · Period covered by returns or other documents
- 6102 · Computations on returns or other documents
- 6103 · Confidentiality and disclosure of returns and return information
- 6104 · Publicity of information required from certain exempt…
- 6105 · Confidentiality of information arising under treaty obligations
- 6106 · [§6106. Repealed. Pub. L. 94–455, title XII, §1202(h)(1), Oct.…
- 6107 · Tax return preparer must furnish copy of return to taxpayer and…
- 6108 · Statistical publications and studies