26 C.F.R. § 301.6019-1. - § 301.6019-1 Gift Tax Returns.

Current as of May 27, 2026
Section 301.6019-1 - § 301.6019-1 Gift Tax Returns.
Section 301.6018-1 - § 301.6018-1 Estate Tax Returns.Section 301.6020-1 - § 301.6020-1 Returns Prepared or Executed by the Commissioner or Other Internal Revenue Officers.

§ 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).

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