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e-CFR Data is current as of November 20, 2009

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

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§ 301.6019-1   Gift tax returns.

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

Miscellaneous Provisions

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