26 USC Subtitle F, CHAPTER 61, Subchapter A, PART II, Subpart C: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 61-INFORMATION AND RETURNSSubchapter A-Returns and RecordsPART II-TAX RETURNS OR STATEMENTSSubpart C-Estate and Gift Tax Returns

Jump To: MiscellaneousAmendments

Subpart C-Estate and Gift Tax Returns

Sec.

6018.

Estate tax returns.

6019.

Gift tax returns.

Editorial Notes

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.