1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter B - ESTATE AND GIFT TAXES
  4. Part 20 - ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
  5. Topic - Miscellaneous
  6. 26 CFR § 20.2206-1
26 CFR § 20.2206-1
Liability of life insurance beneficiaries
June 25, 2020
CFR

With respect to the right of the district director to collect the tax without regard to the provisions of section 2206, see §20.2205-1.

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§ 20.2205-1 Reimbursement out of estate
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§ 20.2207-1 Liability of recipient of property over which decedent had power of appointment

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