§ 20.2207-1. Liability of recipient of property over which decedent had power of appointment.
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/us/cfr/t26/s§ 20.2207-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.