26 CFR 20.2207-1 - Liability of recipient of property over which decedent had power of appointment.

Regulations most recently checked for updates: Aug 27, 2025

§ 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.