§ 2662. Return requirements
333 words·~2 min read·
/usc/title-26/section-2662A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)In general The Secretary shall prescribe by regulations the person who is required to make the return with respect to the tax imposed by this chapter and the time by which any such return must be filed. To the extent practicable, such regulations shall provide that—
(1)the person who is required to make such return shall be the person liable under section 2603(a) for payment of such tax, and
(2)the return shall be filed—
(A)in the case of a direct skip (other than from a trust), on or before the date on which an estate or gift tax return is required to be filed with respect to the transfer, and
(B)in all other cases, on or before the 15th day of the 4th month after the close of the taxable year of the person required to make such return in which such transfer occurs.
(b)Information returns The Secretary may by regulations require a return to be filed containing such information as he determines to be necessary for purposes of this chapter.
(Added Pub. L. 99–514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2728.)
Connections1 cite this · traces to 2
Cited by 1 section
Traces to 2 documents
5 references not yet in our index
- Pub. L. 99–514, title XIV, § 1431(a)
- 100 Stat. 2728
- section 1433 of Pub. L. 99–514
- Pub. L. 111–312, title III, § 301(d)(2)
- 124 Stat. 3300
Citation graph
cites case law
§ 2662
Return requirements
Stat.×1
Pub. L.Pub. L. 99–514, title XIV, § 1431(a)
Stat.100 Stat. 2728
Pub. L.section 1433 of Pub. L. 99–514
Pub. L.Pub. L. 111–312, title III, § 301(d)(2)
Stat.124 Stat. 3300
Cites 7Cited by 1 across 1 source