26 C.F.R. § 20.2207-1   Liability of recipient of property over which decedent had power of appointment.


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
Miscellaneous

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§ 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.

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