GroundRules
26 CFR 20.2207-1: -1 Liability of recipient of property over which decedent had power of appointment.
Where this section sits in the code
- 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
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.
Collected 2026-08-27T02:25:11Z. Source file · JSON