transferee

(h)As used in this section, the term “transferee” includes donee, heir, legatee, devisee, and distributee, and with respect to estate taxes, also includes any person who, under section 6324(a)(2), is personally liable for any part of such tax. (i)For extensions of time by reason of armed service in a combat zone, see section 7508.

Source

26 USC § 6901(h)


Scoping language

As used in this section
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