26 CFR 20.2207-1 - Liability of recipient of property over which decedent had power of appointment.

Regulations last checked for updates: May 01, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025

§ 20.2207-1 - Liability of recipient of property over which decedent had power of appointment.

With respect to the right of the district director to collect the tax without regard to the provisions of section 2207, see § 20.2205-1.

authority: 26 U.S.C. 7805.

source: T.D. 6296, 23 FR 4529, June 24, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

cite as: 26 CFR 20.2207-1