26 C.F.R. § 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.
Already have an account? Sign in instead.
You stay signed in for 30 days on this browser.
Continue with Google Continue with MicrosoftNo account yet? Create a free one.
We sent a six-digit code.
It expires in ten minutes, works once, and only in this browser. Five wrong tries void it. Send another code.
Your account is live and the Cloudflare checks are off for this browser.
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.