26 CFR 301.6163-1 - Extension of time for payment of estate tax on value of reversionary or remainder interest in property.

Regulations last checked for updates: Feb 06, 2026

Title 26 - Internal Revenue last revised: Jan 15, 2026

View all text of Subpart 0 [§ 301.6151-1 - § 301.6166-1]

§ 301.6163-1 - Extension of time for payment of estate tax on value of reversionary or remainder interest in property.

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).

authority: 26 U.S.C. 7805.

source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

cite as: 26 CFR 301.6163-1