1. Regulations
  2. title 26
  3. chapter I-i19
  4. part 301
  5. subpart 0-i1
  6. subjgrp 55
  7. § 301.6163-1

View all text of Subjgrp 55 [§ 301.6151-1 - § 301.6166-1]

§ 301.6163-1 - Extension of time for payment of estate tax on value of reversionary or remainder interest in property.

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).

AUTHORITY: Section 301.1474-1 also issued under 26 U.S.C. 1474(f).

SOURCE: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

CITE AS: 26 CFR 301.6163-1