[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: 26CFR25.6081-1]

[Page 681]
 
                       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.  25.6081-1  Extension of time for filing returns.

    It is important that the donor file on or before the due date a 
return as nearly complete and final as it is possible for him to 
prepare. However, the district director or director of the service 
center is authorized to grant a reasonable extension of time for filing 
returns. Applications for extensions of time for filing gift tax returns 
must contain a full recital of the causes for delay. Except as provided 
in paragraph (b) of Sec.  301.6091-1 (relating to hand-carried 
documents), such application shall be made to the internal revenue 
officer with whom such return is required to be filed. Except in the 
case of donors who are abroad, no extension for filing gift tax returns 
may be granted for more than 6 months. An extension of time for filing a 
return does not operate to extend the time for payment of the tax or any 
part thereof, unless so specified in the extension. For extensions of 
time for payment of tax, see Sec.  25.6161-1. No extension of time for 
filing a return may be granted unless the application is received by 
such internal revenue officer before the expiration of the time within 
which the return must otherwise be filed. The application should, when 
possible, be made sufficiently early to permit the internal revenue 
officer to consider the matter and reply before what otherwise would be 
the due date of the return.

[T.D. 7012, 34 FR 7692, May 15, 1969]