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Code of Federal Regulations (Last Updated: November 8, 2024)

Title 26 - Internal Revenue

Chapter I - Internal Revenue Service, Department of the Treasury

SubChapter B - Estate and Gift Taxes

Part 20 - Estate Tax; Estates of Decedents Dying After August 16, 1954

§ 20.2207-1 - Liability of recipient of property over which decedent had power of appointment.

Latest version.

§ 20.2207-1 Liability of recipient of property over which decedent had power of appointment.

With respect to the right of the district director to collect the tax without regard to the provisions of section 2207, see § 20.2205-1.

                    
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