26 C.F.R. § 301.6075-1. - § 301.6075-1 Time for Filing Estate and Gift Tax Returns.

Current as of May 27, 2026

Section 301.6075-1 - § 301.6075-1 Time for Filing Estate and Gift Tax Returns.Section 301.6075-1 - § 301.6075-1 Time for Filing Estate and Gift Tax Returns.

Section 301.6074-1 - § 301.6074-1 Time for Filing Declarations of Estimated Income Tax by Corporations.Section 301.6081-1 - § 301.6081-1 Extension of Time for Filing Returns.

§ 301.6075-1 Time for filing estate and gift tax returns.

For provisions relating to time for filing estate tax returns and gift tax returns, see § 20.6075-1 of this chapter (Estate Tax Regulations) and § 25.6075-1 of this chapter (Gift Tax Regulations), respectively.

extension of time for filing returns

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