other · IRS · Rule · Published 2001-07-25 · Effective 2001-07-25 · 66 FR 38544
Document
Document number
01-18417
Federal Register citation
66 FR 38544
CFR reference
26 CFR 20
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2001-07-25
Effective date
2001-07-25
Treasury docket
TD 8957
Abstract
This document contains final 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 final regulations provide guidance to executors of decedents' estates on how to properly file the application for the automatic extension.