Estate and Gift Tax Returns

Estate and Gift Tax Returns

In Legislation

Estate and Gift Tax Returns in the U.S. Code: Title 26, Subtitle F, Chapter 61, Subchapter A, Part II, Subpart C

The current, permanent, in-force federal laws regulating estate and gift tax returns are compiled in the United States Code under Title 26, Subtitle F, Chapter 61, Subchapter A, Part II, Subpart C. It constitutes “prima facie” evidence of statutes relating to Tax Administration (including estate and gift tax returns) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Tax Returns of the US Code, including estate and gift tax returns) by chapter and subchapter.