Implements § 6018Open in workspace
Reg. § 301.6018-1 Estate tax returns.
26 CFR § 301.6018-1eCFR, current through 2026-07-14
For provisions relating to requirement of estate tax returns, see , inclusive, of this chapter (Estate Tax Regulations).
For provisions relating to requirement of estate tax returns, see , inclusive, of this chapter (Estate Tax Regulations).