SubPart C. Estate and Gift Tax Returns, Part II. TAX RETURNS OR STATEMENTS, SubChapter A. Returns and Records, Chapter 61. INFORMATION AND RETURNS, SubTitle F. Procedure and Administration, Title 26. INTERNAL REVENUE CODE, United States Code

United States Code (Last Updated: May 24, 2014)

Title 26. INTERNAL REVENUE CODE

SubTitle F. Procedure and Administration

Chapter 61. INFORMATION AND RETURNS

SubChapter A. Returns and Records

Part II. TAX RETURNS OR STATEMENTS

SubPart C. Estate and Gift Tax Returns

§ 6018. Estate tax returns

§ 6019. Gift tax returns

Amendments

2010—Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300, amended analysis to read as if amendment by Pub. L. 107–16, § 542(b)(1), had never been enacted. See 2001 Amendment note below.

2001—Pub. L. 107–16, title V, § 542(b)(1), June 7, 2001, 115 Stat. 81, substituted “Returns Relating to Transfers During Life or at Death” for “Estate and Gift Tax Returns” in subpart heading and “Returns relating to large transfers at death” for “Estate tax returns” in item 6018.