Regulacje i polityka gospodarcza · 20/10/2000

Estate Tax Returns; Form 706, Extension to File

This document contains proposed regulations relating to the filing of an application for an automatic 6-month extension of time to file an estate tax return (Form 706). The proposed regulations provide guidance to executors of decedents' estates on how to properly file the application for the automatic extension. This document also provides notice of a public hearing on these proposed regulations.