26 C.F.R. § 20.2206-1 Liability of life insurance beneficiaries.
Title 26 - Internal Revenue
With respect to the right of the district director to collect the tax without regard to the provisions of section 2206, see §20.2205–1.
Title 26: Internal Revenue
PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
Miscellaneous
§ 20.2206-1 Liability of life insurance beneficiaries.