[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: 26CFR301.6019-1]

[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. 301.6019-1  Gift tax returns.

    For provisions relating to requirement of gift tax returns, see 
Sec. Sec. 25.6019-1 to 25.6019-4, inclusive, of this chapter (Gift Tax 
Regulations).

                        Miscellaneous Provisions