§ 28.6091-1 Place for filing returns.
Primary source
Verbatim text below is from the Electronic Code of Federal Regulations (eCFR), a public-domain U.S. government work. Always verify the current version with the eCFR before relying on it for any legal matter.
Full Text
In general.United States Return of Tax for Gifts and Bequests Received from Covered Expatriates,(a) A U.S. recipient, as defined in § 28.2801-2(e), must file Form 708, with the Internal Revenue Service in the manner prescribed by the instructions issued with respect to that form.
Applicability date.(b) This section applies on and after January 14, 2025.
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