26 CFR Part 20›PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954›Miscellaneous

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

26 CFR Part 20 · 2026-09-24 edition · updated 2026-10-02 · California

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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▸Contents — 26 CFR Part 20

26 CFR Part 20

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