{"data":{"id":"us/26-cfr-20.2207-1","jurisdiction":"us","citation":"26 CFR 20.2207-1","heading":"-1 Liability of recipient of property over which decedent had power of appointment.","body":"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.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"599aafd3efbd5f0987d6892ee0819ab6b9f071f032c74b51da6ba9c3de9080cd","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-20.2206-1","next":"us/26-cfr-20.2207a-1"},"notice":"GroundRules: Original legal text. Not legal advice."}