U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 26Chapter IPart 28 - PART 28—IMPOSITION OF TAX ON GIFTS AND BEQUESTS FROM COVERED EXPATRIATES
View all text of Part 28 [§ 28.2801-0 - § 28.7701-1]
§ 28.6101-1 - Period covered by returns.

See § 28.6011-1 for the rules relating to the period covered by the return.

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