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.
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.