[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6163-1]

[Page 154]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                      Time and Place for Paying Tax
 
Sec. 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 Sec. 20.6163-1 of this chapter (Estate Tax Regulations).