[Code of Federal Regulations] [Title 26, Volume 18] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR301.6018-1] [Page 22] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents Information and Returns Sec. 301.6018-1 Estate tax returns. For provisions relating to requirement of estate tax returns, see Sec. Sec. 20.6018-1 to 20.6018-4, inclusive, of this chapter (Estate Tax Regulations).