Another gift tax question

[Questionguy101]

Father gifts a property to his two sons, 50% of the property to each son.

Does he have to file two separate Form 709 for the gift to each of the two sons? Or can he file just one Form 709 and report the gifts to both sons?

If he needs to file an extension for the gift tax return, can he just file one Form 8892? Or he has to file two different Form 8892, one for each of the two sons' gifts.

Thank you.

[BOB W]

Gift....

..... A gift tax return is the Grantor's statement that includes ALL gifts for that year to All persons in that year on one return.