26 C.F.R. § 301.6018-1. - § 301.6018-1 Estate Tax Returns.

Current as of May 27, 2026
Section 301.6018-1 - § 301.6018-1 Estate Tax Returns.
Section 301.6017-1 - § 301.6017-1 Self-employment Tax Returns.Section 301.6019-1 - § 301.6019-1 Gift Tax Returns.

§ 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).

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