26 C.F.R. § 301.6163-1 Extension of time for payment of estate tax on value of reversionary or remainder interest in property.
Title 26 - Internal Revenue
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).
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Time and Place for Paying Tax
Place and Due Date for Payment of Tax
§ 301.6163-1 Extension of time for payment of estate tax on value of reversionary or remainder interest in property.
