26 USC 6075 - Time for filing estate and gift tax returns

U.S Code last checked for updates: Nov 22, 2024

§ 6075.

Time for filing estate and gift tax returns

(a)

Estate tax returns

(b)

Gift tax returns

(1)

General rule

(2)

Extension where taxpayer granted extension for filing income tax return

(3)

Coordination with due date for estate tax return

(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.)

cite as: 26 USC 6075