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

§ 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).