# Treas. Reg. § 301.6075-1: Time for filing estate and gift tax returns.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6075-1>. Interprets 26 U.S.C. § 6075.

For provisions relating to time for filing estate tax returns and gift tax returns, see § 20.6075-1 of this chapter (Estate Tax Regulations) and § 25.6075-1 of this chapter (Gift Tax Regulations), respectively.