Implements § 6163Open in workspace
Reg. § 301.6163-1 Extension of time for payment of estate tax on value of reversionary or remainder interest in property.
26 CFR § 301.6163-1eCFR, current through 2026-07-14
For provisions relating to the extension of time for payment of estate tax on value of reversionary or remainder interest in property, see (Estate Tax Regulations).
Source: decipher.legal/cfr/26/301.6163-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14