26 C.F.R. § 301.6163-1

Extension of time for payment of estate tax on value of reversionary or remainder interest in property.

Last amended: 2016Year: 2026Length: 31 wordsOfficial source

Cite as 26 C.F.R. § 301.6163-1 (2026)

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).
Cross-references to the CFR
20.6163-1
26 C.F.R. § 301.6163-1: Extension of time for payment of estate tax on value of reversionary or remainder interest in property. | Justis AI