...Return shall be made in all cases where the gross estate at the death of the decedent exceeds $50,000, and in the case of the estate of every nonresident...to such part of the gross estate. The commissioner shall make all assessments of the tax under the authority of existing administrative special and general...

...— If the executor is unable to make a complete return as to any part of the gross estate of such decedent, he shall include in his return a description...make a return as to such part of the gross estate. (Feb. 26, 1926, c. 27, § 304, 44 Stat. 74.) (b) Time for filing. — The return required of the executor...

...person holding a legal or beneficial Interest therein. Upon notice from the Secretary or his delegate cises a power of appointment created after October 21, 1942, by creating another po § 20.6018-1 Returns — (a) Estates of citizens or residents. A return must be filed on Form 706 for...

...person holding a legal or beneficial interest therein. Upon notice from the Secretary or his delegate such person shall in like manner make a return as to such part of the gross estate. § 20.6018-1 Returns. (a) Estates of citizens or residents. A return must be filed on Form 706 for...

...person holding a legal or beneficial interest therein. Upon notice from the Secretary or his delegate such person shall in like manner make a return as to such part of the gross estate. § 20.6018-1 Returns — (a) Estates of citizens or residents. A return must be filed on Form 706 for...

...person holding a legal or beneficial interest therein. Upon notice from the Secretary or his delegate such person shall in like manner make a return as to such part of the gross estate. § 301.6018-1 Estate tax returns. For provisions relating to requirement of estate tax returns, see...

...person holding a legal or beneficial interest therein. Upon notice from the Secretary or his delegate such person shall in like manner make a return as to such part of the gross estate. § 20.6018-1 Returns. (a) Estates of citizens or residents. A return must be filed on Form 706 for...

...person holding a legal or beneficial interest therein. Upon notice from the Secretary or his delegate such person shall in like manner make a return as to such part of the gross estate. § 20.6018-1 Returns. (a) Estates of citizens or residents. A return must be filed on Form 706 for...

...person holding a legal or beneficial interest therein. Upon notice from the Secretary or his delegate such person shall in like manner make a return as to such part of the gross estate. § 301.6018-1 Estate tax returns. For provisions relating to requirement of estate tax returns, see...

...person holding a legal or beneficial interest therein. Upon notice from the Secretary or his delegate such person shall in like manner make a return as to such part of the gross estate. § 301.6018-1 Estate tax returns. For provisions relating to requirement of estate tax returns, see...