Treasury Regulations, Subchapter F, Sec. 301.6075-1

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Sec. 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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Category: Treasury Regulations