§ 6075. Time for filing estate and gift tax returns
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/usc/title-26/section-6075A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Estate tax returns Returns made under section 6018(a) (relating to estate taxes) shall be filed within 9 months after the date of the decedent’s death.
(b)Gift tax returns
(1)General rule Returns made under section 6019 (relating to gift taxes) shall be filed on or before the 15th day of April following the close of the calendar year.
(2)Extension where taxpayer granted extension for filing income tax return Any extension of time granted the taxpayer for filing the return of income taxes imposed by subtitle A for any taxable year which is a calendar year shall be deemed to be also an extension of time granted the taxpayer for filing the return under section 6019 for such calendar year.
(3)Coordination with due date for estate tax return Notwithstanding paragraphs
(1)and (2), the time for filing the return made under section 6019 for the calendar year which includes the date of death of the donor shall not be later than the time (including extensions) for filing the return made under section 6018 (relating to estate tax returns) with respect to such donor.
(Aug. 16, 1954, ch. 736, 68A Stat. 751; Pub. L. 91–614, title I, §§ 101(b), 102(d)(4), Dec. 31, 1970, 84 Stat. 1836, 1842; Pub. L. 94–455, title XX, § 2008(b), Oct. 4, 1976, 90 Stat. 1892; Pub. L. 96–167, § 8(a)–(c), Dec. 29, 1979, 93 Stat. 1277, 1278; Pub. L. 97–34, title IV, § 442(d)(3), Aug. 13, 1981, 95 Stat. 322; Pub. L. 107–16, title V, § 542(b)(3), June 7, 2001, 115 Stat. 83; Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300.)
Connections14 cite this · traces to 3
Cited by 14 sections · top 8
statutes-at-large
- Public Law 85–866
- Public Law 96–167To continue through May 31, 1981, the existing prohibition on the issuance of fringe benefit regulations, and for other purposes
- Public Law 111–312To amend the Internal Revenue Code of 1986 to extend the funding and expenditure authority of the Airport and Airway Trust Fund, to amend title 49, United States Code, to extend authorizations for the airport improvement program, and for other purposes
- Public Law 97–34To amend the Internal Revenue Code of 1954 to encourage economic growth through reduction of the tax rates for individual taxpayers, acceleration of capital cost recovery of investment in plant, equipment, and real property, and incentives for savings, and for other purposes
- Public Law 95–600To amend the Internal Revenue Code of 1954 to reduce income taxes, and for other purposes
- Public Law 107–16To provide for reconciliation pursuant to section 104 of the concurrent resolution on the budget for fiscal year 2002
- Public Law 94–455To reform the tax laws of the United States
Traces to 3 documents
36 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 751
- Pub. L. 91–614, title I
- 84 Stat. 1836
- Pub. L. 94–455, title XX, § 2008(b)
- 90 Stat. 1892
- Pub. L. 96–167, § 8(a)
- 93 Stat. 1277
- Pub. L. 97–34, title IV, § 442(d)(3)
- 95 Stat. 322
- Pub. L. 107–16, title V, § 542(b)(3)
- 115 Stat. 83
- Pub. L. 111–312, title III, § 301(a)
- 124 Stat. 3300
- Pub. L. 111–312
- Pub. L. 107–16, § 542(b)(3)
- Pub. L. 107–16, § 542(b)(3)(A)
- Pub. L. 107–16, § 542(b)(3)(B)
- Pub. L. 97–34
- Pub. L. 96–167, § 8(c)
- Pub. L. 96–167, § 8(b)
- Pub. L. 94–455
- Pub. L. 91–614, § 101(b)
- Pub. L. 91–614, § 102(d)(4)
- section 301(e) of Pub. L. 111–312
- Pub. L. 107–16
- section 542(f)(1) of Pub. L. 107–16
- section 442(e) of Pub. L. 97–34
- Pub. L. 96–167, § 8(d)
- 93 Stat. 1278
- Pub. L. 94–455, title XX, § 2008(d)(2)
- 90 Stat. 1893
- Pub. L. 91–614
- section 101(j) of Pub. L. 91–614
- section 102(e) of Pub. L. 91–614
- Pub. L. 111–312, title III, § 301(d)(1)
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cites case law
§ 6075
Time for filing estate and gift tax returns
Stat.×13
IRM×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 751
Pub. L.Pub. L. 91–614, title I
Stat.84 Stat. 1836
Pub. L.Pub. L. 94–455, title XX, § 2008(b)
Cites 39 · showing 8Cited by 14 across 2 sources