26 CFR 301.6163-1 - Extension of time for payment of estate tax on value of reversionary or remainder interest in property.

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

View all text of Subpart 0 [§ 301.6151-1 - § 301.6166-1]

§ 301.6163-1 - Extension of time for payment of estate tax on value of reversionary or remainder interest in property.

For provisions relating to the extension of time for payment of estate tax on value of reversionary or remainder interest in property, see § 20.6163-1 of this chapter (Estate Tax Regulations).