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Title 26

Displaying title 26, up to date as of 10/15/2026. Title 26 was last amended 10/06/2026.
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  1. Title 26 —Internal Revenue
  2. Chapter I —Internal Revenue Service, Department of the Treasury
  3. Subchapter B —Estate and Gift Taxes
  4. Part 25 —Gift Tax; Gifts Made After December 31, 1954
  5. Procedure and Administration   View Full Text
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eCFR Content

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Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter BEstate and Gift Taxes20 – 29
Part 25Gift Tax; Gifts Made After December 31, 195425.0-1 – 25.7701-2
Procedure and Administration25.6001-1 – 25.7101-1
§ 25.6001-1Records required to be kept.
§ 25.6011-1General requirement of return, statement, or list.
§ 25.6011-4Requirement of statement disclosing participation in certain transactions by taxpayers.
§ 25.6019-1Persons required to file returns.
§ 25.6019-2Returns required in case of consent under section 2513.
§ 25.6019-3Contents of return.
§ 25.6019-4Description of property listed on return.
§ 25.6060-1Reporting requirements for tax return preparers.
§ 25.6061-1Signing of returns and other documents.
§ 25.6065-1Verification of returns.
§ 25.6075-1Returns, time for filing gift tax returns for gifts made after December 31, 1981.
§ 25.6075-2Returns; time for filing gift tax returns for gifts made after December 31, 1976, and before January 1, 1982.
§ 25.6081-1Automatic extension of time for filing gift tax returns.
§ 25.6091-1Place for filing returns and other documents.
§ 25.6091-2Exceptional cases.
§ 25.6107-1Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
§ 25.6109-1Tax return preparers furnishing identifying numbers for returns or claims for refund.
§ 25.6151-1Time and place for paying tax shown on return.
§ 25.6161-1Extension of time for paying tax or deficiency.
§ 25.6165-1Bonds where time to pay tax or deficiency has been extended.
§ 25.6302-1Voluntary payments of gift taxes by electronic funds transfer.
§ 25.6321-1Lien for taxes.
§ 25.6323-1Validity and priority against certain persons.
§ 25.6324-1Special lien for gift tax.
§ 25.6601-1Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
§ 25.6694-1Section 6694 penalties applicable to tax return preparer.
§ 25.6694-2Penalties for understatement due to an unreasonable position.
§ 25.6694-3Penalty for understatement due to willful, reckless, or intentional conduct.
§ 25.6694-4Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
§ 25.6695-1Other assessable penalties with respect to the preparation of tax returns for other persons.
§ 25.6696-1Claims for credit or refund by tax return preparers.
§ 25.6905-1Discharge of executor from personal liability for decedent's income and gift taxes.
§ 25.7101-1Form of bonds.
eCFR Content