§ 301.6019-1. Gift tax returns.
23 words·~1 min read·
/us/cfr/t26/s§ 301.6019-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For provisions relating to requirement of gift tax returns, see §§ 25.6019-1 to 25.6019-4, inclusive, of this chapter (Gift Tax Regulations). Miscellaneous Provisions