26 C.F.R. § 301.6163-1. - § 301.6163-1 Extension of Time for Payment of Estate Tax on Value of Reversionary or Remainder Interest in Property.

Current as of May 27, 2026

Section 301.6163-1 - § 301.6163-1 Extension of Time for Payment of Estate Tax on Value of Reversionary or Remainder Interest in Property.Section 301.6163-1 - § 301.6163-1 Extension of Time for Payment of Estate Tax on Value of Reversionary or Remainder Interest in Property.

Section 301.6162-1 - § 301.6162-1 Extension of Time for Payment of Tax on Gain Attributable to Liquidation of Personal Holding Companies.Section 301.6164-1 - § 301.6164-1 Extension of Time for Payment of Taxes by Corporations Expecting Carrybacks.

§ 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).

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