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26 U.S.C. § 6075 — Time for filing estate and gift tax returns

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 186 words · no verdicts yet

in plain englishAI-generated · not legal advice

A translation hasn’t been published for this section yet. The official text below is complete and authoritative.

the actual law source: uscode.house.gov ↗public domain
(a) Estate tax returns

Returns made under section 6018(a) (relating to estate taxes) shall be filed within 9 months after the date of the decedent’s death.

(b) Gift tax returns
(1) General rule

Returns made under section 6019 (relating to gift taxes) shall be filed on or before the 15th day of April following the close of the calendar year.

(2) Extension where taxpayer granted extension for filing income tax return

Any extension of time granted the taxpayer for filing the return of income taxes imposed by subtitle A for any taxable year which is a calendar year shall be deemed to be also an extension of time granted the taxpayer for filing the return under section 6019 for such calendar year.

(3) Coordination with due date for estate tax return

Notwithstanding paragraphs (1) and (2), the time for filing the return made under section 6019 for the calendar year which includes the date of death of the donor shall not be later than the time (including extensions) for filing the return made under section 6018 (relating to estate tax returns) with respect to such donor.

Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 751; Pub. L. 91–614, title I, §§ 101(b), 102(d)(4), Dec. 31, 1970, 84 Stat. 1836, 1842; Pub. L. 94–455, title XX, § 2008(b), Oct. 4, 1976, 90 Stat. 1892; Pub. L. 96–167, § 8(a)–(c), Dec. 29, 1979, 93 Stat. 1277, 1278; Pub. L. 97–34, title IV, § 442(d)(3), Aug. 13, 1981, 95 Stat. 322; Pub. L. 107–16, title V, § 542(b)(3), June 7, 2001, 115 Stat. 83; Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1970Amended · Pub. L. 91-614 · 84 Stat. 1836, 1842
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1892
  • 1979Amended · Pub. L. 96-167 · 93 Stat. 1277, 1278
  • 1981Amended · Pub. L. 97-34 · 95 Stat. 322
  • 2001Amended · Pub. L. 107-16 · 115 Stat. 83
  • 2010Amended · Pub. L. 111-312 · 124 Stat. 3300

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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