[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: 26CFR301.6503(d)-1]

[Page 377]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                               Limitations
 
Sec. 301.6503(d)-1  Suspension of running of period of limitation; extension 
of time for payment of estate tax.

    Where an estate is granted an extension of time as provided in 
section 6161 (a)(2) or (b)(2), or under the provisions of section 6166, 
for payment of any estate tax, the running of the period of limitations 
for collection of such tax is suspended for the period of time for which 
the extension is granted.