Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter F - PROCEDURE AND ADMINISTRATIONPart 301 - PROCEDURE AND ADMINISTRATIONSubpart - TIME AND PLACE FOR PAYING TAX
PLACE AND DUE DATE FOR PAYMENT OF TAX
Section 301.6163-1 - Extension of time for payment of estate tax on value of reversionary or remainder interest in property

26 C.F.R. § 301.6163-1

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Current through November 30, 2024
Section 301.6163-1 - Extension of time for payment of estate tax on value of reversionary or remainder interest in property

For provisions relating to the extension of time for payment of estate tax on value of reversionary or remainder interest in property, see § 20.6163-1 of this chapter (Estate Tax Regulations).

26 C.F.R. §301.6163-1