1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Time and Place for Paying Tax
  6. Topic - Place and Due Date for Payment of Tax
  7. 26 CFR § 301.6163-1
26 CFR § 301.6163-1
Extension of time for payment of estate tax on value of reversionary or remainder interest in property
June 25, 2020
CFR

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).

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§ 301.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies
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§ 301.6164-1 Extension of time for payment of taxes by corporations expecting carrybacks

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