[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(e)-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(e)-1  Suspension of running of period of limitation; certain 
powers of appointment.

    Where the estate of a decedent is allowed an estate tax charitable 
deduction under the provisions of section 2055(b)(2) (with respect to 
property over which the decedent's surviving spouse was given a power of 
appointment exercisable in favor of charitable organizations) subject to 
the later disallowance of the deduction if all conditions set forth in 
section 2055(b)(2) are not complied with, the running of the period of 
limitation for assessment or collection of any estate tax imposed on the 
decedent's estate is suspended until 30 days after the expiration of the 
period for assessment or collection of the estate tax imposed on the 
estate of the decedent's surviving spouse.