26 CFR 20.2207-1
§ 20.2207-1 Liability of recipient of property over which decedent had power of appointment.
United States · 26 CFR — Internal Revenue · Status: effective
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- Citation
- 26 CFR 20.2207-1, § 20.2207-1 Liability of recipient of property over which decedent had power of appointment, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112661
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.