Liability of recipient of property over which decedent had power of appointment.

26 Internal Revenue 14 2004-04-01 2004-04-01 false Liability of recipient of property over which decedent had power of appointment. 20.2207-1 Section 20.2207-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Miscellaneous

§ 20.2207-1 Liability of recipient of property over which decedent had power of appointment.

With respect to the right of the district director to collect the tax without regard to the provisions of section 2207, see § 20.2205-1.