26 U.S.C. § 2662 — Return requirements
submitted 40 years ago by Pub. L. 99-514 to r/title-26-INTERNAL-REVENUE-CODE · 177 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
The Secretary* shall prescribe by regulations the person who is required to make the return with respect to the tax imposed by this chapter and the time by which any such return must be filed. To the extent practicable, such regulations shall provide that—
the person who is required to make such return shall be the person liable under section 2603(a) for payment of such tax, and
the return shall be filed—
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 with respect to the transfer, and
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.
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.
Source credit: (Added Pub. L. 99–514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2728.)
- 1986Enacted · Pub. L. 99-514 · 100 Stat. 2728
A history note hasn’t been published yet. The record shows enactment by Pub. L. 99-514 on 1986-10-22.
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