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e-CFR Data is current as of November 19, 2009

Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns

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§ 301.6018-1   Estate tax returns.

For provisions relating to requirement of estate tax returns, see §§20.6018–1 to 20.6018–4, inclusive, of this chapter (Estate Tax Regulations).

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