StacksVerified U.S. regulatory reference

26 CFR §301.6163-1

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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).