26 U.S.C. § 2662 — Return requirements

(a) In general The Secretary^* must prescribe by regulations the person who is required to make the return about the tax imposed by this chapter and the time by which any such return must be filed. To the extent practicable, such regulations must provide that— (1) the person who is required to make such return must be the person liable under section 2603(a) for payment of such tax, and (2) the return must be filed— (A) in the case of a direct skip^* (other than from a trust^*), on or before the date on which an estate or gift tax return is required to be filed about the transfer, and (B) in all other cases, on or before the 15th day of the 4th month after the close of the taxable year^* of the person required to make such return in which such transfer occurs. (b) Information returns The Secretary may by regulations require a return to be filed containing such information as he determines to be necessary for purposes of this chapter.