§6075 — Time for filing estate and gift tax returns
12 cases·12 cited
Statute Text — 26 U.S.C. §6075
Returns made under section 6018(a) (relating to estate taxes) shall be filed within 9 months after the date of the decedent’s death.
Returns made under section 6019 (relating to gift taxes) shall be filed on or before the 15th day of April following the close of the calendar year.
Any extension of time granted the taxpayer for filing the return of income taxes imposed by subtitle A for any taxable year which is a calendar year shall be deemed to be also an extension of time granted the taxpayer for filing the return under section 6019 for such calendar year.
Notwithstanding paragraphs (1) and (2), the time for filing the return made under section 6019 for the calendar year which includes the date of death of the donor shall not be later than the time (including extensions) for filing the return made under section 6018 (relating to estate tax returns) with respect to such donor.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §20.6075-1 Returns; time for filing estate tax return
- Treas. Reg. §Treas. Reg. §25.6075-1 Returns, time for filing gift tax returns for gifts made after December 31, 1981
- Treas. Reg. §Treas. Reg. §25.6075-1(a) In general.
- Treas. Reg. §Treas. Reg. §25.6075-1(b) Special rules—(1) Extensions.
- Treas. Reg. §Treas. Reg. §25.6075-1(c) Paragraphs (a) and (b) may be illustrated by the following examples.
- Treas. Reg. §Treas. Reg. §25.6075-1(d) See section 7503 and § 301.
- Treas. Reg. §Treas. Reg. §25.6075-2 Returns; time for filing gift tax returns for gifts made after December 31, 1976, and before January 1, 1982
- Treas. Reg. §Treas. Reg. §25.6075-2(a) Due date for filing quarterly gift tax returns.
- Treas. Reg. §Treas. Reg. §25.6075-2(b) Special rule.
- Treas. Reg. §Treas. Reg. §25.6075-2(c) Effect of section 2513.
- Treas. Reg. §Treas. Reg. §25.6075-2(d) Nonresident not citizens of the United States.
- Treas. Reg. §Treas. Reg. §25.6075-2(e) Effective date.
- Treas. Reg. §Treas. Reg. §25.6075-2(i) §25.6075-2(i)
- Treas. Reg. §Treas. Reg. §301.6075-1 Time for filing estate and gift tax returns
12 Citing Cases
Under section 6075 an estate tax return is due within 9 months after the date of a decedent's death . The IRS may grant a reasonable extension of the time to file an estate tax return . See sec . 20 .6081-1(c), Estate Tax Regs . An extension of time for filing a return does not operate to extend the time for payment of the estate tax . Sec . 20 .6081-1(e
Under section 6075 an estate tax return is due within 9 months after the date of a decedent’s death. The IRS may grant a reasonable extension of the time to file an estate tax return. See sec. 20.6081-l(c), Estate Tax Regs. An extension of time for filing a return does not operate to extend the time for payment of the estate tax. Sec. 20.6081-l(e), Estat
Section 6075 establishes that an estate tax return must be filed within 9 months after the decedent’s death, and section 6081 allows the Secretary of the Treasury to grant an extension of time to file for no more than 6 months. Messrs. Roisen and Helman received an extension to file the estate tax return until December 10, 2000. The return was not
Respondent argues that because section 6165 provides that he "may" require a bond, and provides no other conditions for this authority, the decision to require security when granting a section 6166 extension is "committed entirely to respondent's discretion.
However, section 6075 required that the timing of the election coincide with the 9-month period for filing an estate tax return under section 2001.