[Code of Federal Regulations]
[Title 26, Volume 14]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR25.6011-1]

[Page 674-675]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 25_GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954--Table of Contents
 
Sec.  25.6011-1  General requirement of return, statement, or list.

    (a) General rule. Every person made liable for any tax imposed by 
Chapter 12 of the Code shall make such returns or statements as are 
required by the regulations in this part. The return or statement shall 
include therein the information required by the applicable regulations 
or forms.
    (b) Use of prescribed forms. Copies of the forms prescribed by 
paragraph (b)

[[Page 675]]

of Sec.  25.6001-1 and Sec.  25.6019-1 may be obtained from district 
directors and directors of service centers. The fact that a person 
required to file a form has not been furnished with copies of a form 
will not excuse him from the making of a gift tax return, or from the 
furnishing of the evidence for which the forms are to be used. 
Application for a form should be made to the district director or 
director of a service center in ample time to enable the person whose 
duty it is to file the form to have the form prepared, verified, and 
filed on or before the date prescribed for the filing thereof.

[T.D. 6334, 23 FR 8904, Nov. 15, 1958, as amended by T.D. 7012, 34 FR 
7691, May 15, 1969]