Cases: Estate of Gardner v. Commissioner, 82 T.C. 989 (1984); Bank of West v. Commissioner, 93 T.C. 462 (1989); Estate of Johnson v. Commissioner, 89 T.C. 127 (1987)
Final rules 1
(a) Estate tax returns Returns made under section 6018(a) (relating to estate taxes) shall be filed within 9 months after the date of the decedent’s death.
Amended 1970, 2001, 2010
- 2010 Pub. L. 111-312 Pub. L. 111–312 amended subsecs. (a) and (b)(3) to read as if amendment by Pub. L. 107–16, § 542(b)(3), had never been enacted. See 2001 Amendment notes below.
- 2001 Pub. L. 107-16 Pub. L. 107–16, § 542(b)(3)(A), amended subsec. (a) generally. Prior to amendment, text read as follows: “Returns made under section 6018(a) (relating to estate taxes) shall be filed within 9 months after the date of the decedent’s death.”
- 1970 Pub. L. 91-614 Pub. L. 91–614, § 101(b), substituted “9 months” for “15 months”.
Cited by 6
(b) Gift tax returns
Amended 1970, 1976, 1979, 1981
- 1981 Pub. L. 97-34 Pub. L. 97–34 substituted in par. (1) the rule for filing gift tax returns on or before the 15th day of April following the close of the calendar year for prior provision for such filing on or before, in the case of a return for the first, second, or third calendar quarter of any calendar year, the 15th day of the second month following the close of the calendar quarter, or, in the case of a return for the fourth calendar quarter of any calendar year, the 15th day of the fourth month following the close of the calendar quarter, redesignated former par. (3) as (2), and, as so redesignated, substituted “under section 6019 for such calendar year” for “under section 6019 for the fourth calendar quarter of such taxable year”, struck out former par. (2) setting forth special rule where gifts in a calendar quarter totalled $25,000 or less, added par. (3), and struck out par. (4) respecting application of the special rule to nonresidents not citizens of the United States.
- 1979 Pub. L. 96-167 Pub. L. 96–167, § 8(b), added par. (3) and redesignated former par. (3) as (4).
- 1976 Pub. L. 94-455 Pub. L. 94–455 designated existing provisions as par. (1) and added pars. (2) and (3).
- 1970 Pub. L. 91-614 Pub. L. 91–614, § 102(d)(4), substituted “the 15th day of the second month following the close of the calendar quarter” for “the 15th day of April following the close of the calendar year”.
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(1) General rule 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.
Amended 1979
- 1979 Pub. L. 96-167 Pub. L. 96–167, § 8(a), substituted “(A) in the case of a return for the first, second, or third calendar quarter of any calendar year, the 15th day of the second month following the close of the calendar quarter, or” for “the 15th day of the second month following the close of the calendar quarter”, and added subpar. (B).
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(2) Extension where taxpayer granted extension for filing income tax return 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.
Amended 1979
- 1979 Pub. L. 96-167 Pub. L. 96–167, § 8(c), substituted “the date prescribed by paragraph (1) for filing the return for” for “the 15th day of the second month after” in provisions preceding subpar. (A), and struck out “the close of” before “the first subsequent” in subpar. (a) and before “the fourth calendar quarter” in subpar. (B).
Cited by 3
(3) Coordination with due date for estate tax return 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.
Amended 1979, 2001, 2010
- 2010 Pub. L. 111-312 Pub. L. 111–312 amended subsecs. (a) and (b)(3) to read as if amendment by Pub. L. 107–16, § 542(b)(3), had never been enacted. See 2001 Amendment notes below.
- 2001 Pub. L. 107-16 Pub. L. 107–16, § 542(b)(3)(B), substituted “section 6018 return” for “estate tax return” in heading and “(relating to returns relating to large transfers at death)” for “(relating to estate tax returns)” in text.
- 1979 Pub. L. 96-167 Pub. L. 96–167, § 8(b), added par. (3) and redesignated former par. (3) as (4).