26 USC Subtitle F, CHAPTER 61, Subchapter A, PART II, Subpart C: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 61-INFORMATION AND RETURNSSubchapter A-Returns and RecordsPART II-TAX RETURNS OR STATEMENTSSubpart C-Estate and Gift Tax Returns

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Subpart C-Estate and Gift Tax Returns

Sec.

6018.

Estate tax returns.

6019.

Gift tax returns.

Amendment of Analysis

For termination of amendment by section 304 of Pub. L. 111–312, see Effective and Termination Dates of 2010 Amendment note set out under section 121 of this title.

For termination of amendment by section 901 of Pub. L. 107–16, see Effective and Termination Dates of 2001 Amendment note set out under section 1 of this title.

Amendments

2010- Pub. L. 111–312, title III, §§301(a), 304, Dec. 17, 2010, 124 Stat. 3300 , 3304, temporarily amended analysis to read as if amendment by Pub. L. 107–16, §542(b)(1), had never been enacted. See 2001 Amendment note below.

2001- Pub. L. 107–16, title V, §542(b)(1), title IX, §901, June 7, 2001, 115 Stat. 81 , 150, temporarily substituted "Returns Relating to Transfers During Life or at Death" for "Estate and Gift Tax Returns" in subpart heading and "Returns relating to large transfers at death" for "Estate tax returns" in item 6018.