26 U.S. Code § 2662 - Return requirements
The Secretary may by regulations require a return to be filed containing such information as he determines to be necessary for purposes of this chapter.
Section applicable to generation-skipping transfers (within the meaning of section 2611 of this title) made after Oct. 22, 1986, except as otherwise provided, see section 1433 of Pub. L. 99–514, set out as a note under section 2601 of this title.
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