26 USC 6163 - Extension of time for payment of estate tax on value of reversionary or remainder interest in property

U.S Code last checked for updates: Nov 22, 2024

§ 6163.

Extension of time for payment of estate tax on value of reversionary or remainder interest in property

(a)

Extension permitted

(b)

Extension for reasonable cause

(c)

Cross reference

(Aug. 16, 1954, ch. 736, 68A Stat. 763; Pub. L. 85–866, title I, § 66(b)(1), Sept. 2, 1958, 72 Stat. 1658; Pub. L. 88–272, title II, § 240(a), Feb. 26, 1964, 78 Stat. 129; Pub. L. 93–625, § 7(d)(1), Jan. 3, 1975, 88 Stat. 2115; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), title XX, § 2004(c)(3), Oct. 4, 1976, 90 Stat. 1834, 1868.)

cite as: 26 USC 6163