# Treas. Reg. § 301.6019-1: Gift tax returns.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6019-1>. Interprets 26 U.S.C. § 6019.

For provisions relating to requirement of gift tax returns, see §§ 25.6019-1 to 25.6019-4, inclusive, of this chapter (Gift Tax Regulations).