# Estate Tax Return; Form 706, Extension to File
> **IRS** · Final regulations. · Published 2001-07-25 · Effective 2001-07-25 · 66 FR 38544
## Document
- **Document number:** 01-18417
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 38544
- **CFR reference:** 26 CFR 20
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/07/25/01-18417/estate-tax-return-form-706-extension-to-file)
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