{"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.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2001/07/25/01-18417.html","cfr_references":[{"chapter":null,"citation_url":null,"part":20,"title":26},{"chapter":null,"citation_url":null,"part":602,"title":26}],"citation":"66 FR 38544","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective July 25, 2001.","disposition_notes":null,"docket_ids":["TD 8957"],"dockets":[],"document_number":"01-18417","effective_on":"2001-07-25","end_page":38547,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2001/07/25/01-18417.xml","html_url":"https://www.federalregister.gov/documents/2001/07/25/01-18417/estate-tax-return-form-706-extension-to-file","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/01-18417?publication_date=2001-07-25","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2001-07-25/01-18417/mods.xml","not_received_for_publication":null,"page_length":4,"page_views":{"count":566,"last_updated":"2026-10-24 08:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2001-07-25/pdf/01-18417.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2001-07-25","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2001/07/25/01-18417.txt","regulation_id_number_info":{"1545-AX98":{"issue":"200010","html_url":"https://www.federalregister.gov/regulations/1545-AX98/automatic-extension-for-form-706","title":"Automatic Extension for Form 706","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200010&RIN=1545-AX98&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AX98"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":38544,"subtype":null,"title":"Estate Tax Return; Form 706, Extension to File","toc_doc":"Estate tax return; automatic 6-month extension to file","toc_subject":"Estate and gift taxes:","topics":["Estate taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":66}