Code of Federal Regulations · Section
§ 20.2207-1 — -1 Liability Of Recipient Of Property Over Which Decedent Had Power Of Appointment
26 C.F.R. § 20.2207-1
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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.
Authorizing Statute
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Extension of time for filing returns26 U.S.C. § 6081
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Valuation tables26 U.S.C. § 7520
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Mode or time of collection26 U.S.C. § 6302
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Imposition and rate of tax26 U.S.C. § 2001
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Unified credit against estate tax26 U.S.C. § 2010
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Information returns of tax return preparers26 U.S.C. § 6060
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Rules and regulations26 U.S.C. § 7805
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Identifying numbers26 U.S.C. § 6109