Subpart C – Estate and Gift Tax Returns
Estate and Gift Tax Returns
Pathway
Title 26 > Subtitle F > Chapter 61 > Subchapter A > Part II > Subpart C
Details
- Reference: Subpart C
- Legend: Estate and Gift Tax Returns
- USCode Year: 2013
Provision Content
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.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-6017 in the Legal Encyclopedia: Tax Administration
In this entry about 26-U.S.C.-6017, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.
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