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U.S.C.
Notes

§6018. Estate tax returns — Inbound Citations

26 U.S.C. § 6018

Cited by 12 provisions in release 119-102.

Citations to 26 U.S.C. § 6018 as a whole

  • 26 U.S.C. § 1014(f)(3)(A)
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    (A) the value of such property is shown on a return under section 6018 and such value is not contested by the Secretary before the expiration of the time for assessing a tax under chapter 11,
  • 26 U.S.C. § 2014(e)
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    (e) The credit provided in this section shall be allowed only for such taxes as were actually paid and credit therefor claimed within 4 years after the filing of the return required by section 6018, except that—
    (1) If a petition for redetermination of a deficiency has been filed with the Tax Court within the time prescribed in section 6213(a), then within such 4-year period or before the expiration of 60 days after the decision of the Tax Court becomes final.
    (2) If, under section 6161, an extension of time has been granted for payment of the tax shown on the return, or of a deficiency, then within such 4-year period or before the date of the expiration of the period of the extension.
    Refund based on such credit may (despite the provisions of sections 6511 and 6512) be made if claim therefor is filed within the period above provided. Any such refund shall be made without interest.
  • 26 U.S.C. § 2058(b)(1)
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    (1) 4 years after the filing of the return required by section 6018, or
  • 26 U.S.C. § 2106(b)
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    (b) No deduction shall be allowed under paragraphs (1) and (2) of subsection (a) in the case of a nonresident not a citizen of the United States unless the executor includes in the return required to be filed under section 6018 the value at the time of his death of that part of the gross estate of such nonresident not situated in the United States.
  • 26 U.S.C. § 6035(a)(3)(A)(i)
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    (i) the date which is 30 days after the date on which the return under section 6018 was required to be filed (including extensions, if any), or
  • 26 U.S.C. § 6075(b)(3)
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    (3) Notwithstanding paragraphs (1) and (2), the time for filing the return made under section 6019 for the calendar year which includes the date of death of the donor shall not be later than the time (including extensions) for filing the return made under section 6018 (relating to estate tax returns) with respect to such donor.
  • 26 U.S.C. § 6091(b)(3)(A)
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    (A) Except as provided in subparagraph (B), returns of estate tax required under section 6018 shall be made to the Secretary—
    (i) in the internal revenue district in which was the domicile of the decedent at the time of his death, or
    (ii) at a service center serving the internal revenue district referred to in clause (i), as the Secretary may by regulations designate.
  • 26 U.S.C. § 6091(b)(3)(B)
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    (B) If the domicile of the decedent was not in an internal revenue district, or if he had no domicile, the estate tax return required under section 6018 shall be made at such place as the Secretary may by regulations designate.
  • 26 U.S.C. § 7269
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    Whoever fails to comply with any duty imposed upon him by section 6018, 6036 (in the case of an executor), or 6075(a), or, having in his possession or control any record, file, or paper, containing or supposed to contain any information concerning the estate of the decedent, or, having in his possession or control any property comprised in the gross estate of the decedent, fails to exhibit the same upon request to the Secretary who desires to examine the same in the performance of his duties under chapter 11 (relating to estate taxes), shall be liable to a penalty of not exceeding $500, to be recovered, with costs of suit, in a civil action in the name of the United States.

Citations to §6018(a)

Citations to §6018(b)