Treasury Regulations · 26 CFR
§ 28.6091-1. Place for filing returns.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6091
Cite as 26 CFR § 28.6091-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 90 FR 3395, Jan. 14, 2025, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6091
- Length
- 58 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 1
¶(a) In general. A U.S. recipient, as defined in § 28.2801-2(e), must file Form 708, United States Return of Tax for Gifts and Bequests Received from Covered Expatriates, with the Internal Revenue Service in the manner prescribed by the instructions issued with respect to that form.
¶(b) Applicability date. This section applies on and after January 14, 2025.
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Cited by 1 other regulation
Where it sits in 26 CFR
- Subchapter B Estate and gift taxes
- Part 28 Imposition of tax on gifts and bequests from covered expatriates
Nearby sections
- § 28.6011-1 Returns.
- § 28.6060-1 Reporting requirements for tax return preparers.
- § 28.6071-1 Time for filing returns.
- § 28.6081-1 Extension of time for filing returns reporting gifts and bequests from covered expatriates.
- § 28.6091-1 Place for filing returns.
- § 28.6101-1 Period covered by returns.
- § 28.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- § 28.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 28.6151-1 Time and place for paying tax shown on returns.