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

26 C.F.R. Part 20 — Estate Tax; Estates Of Decedents Dying After August 16, 1954 · 2026 edition · updated 2026-10-04 · United States

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 C.F.R. Part 20 — Estate Tax; Estates Of Decedents Dying After August 16, 1954
26 C.F.R. Part 20 — Estate Tax; Estates Of Decedents Dying After August 16, 1954

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