26 CFR § 20.2206-1 - Liability of life insurance beneficiaries.

---
identifier: "/us/cfr/t26/s20.2206-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 20.2206-1 - Liability of life insurance beneficiaries."
title_number: 26
title_name: "Internal Revenue"
section_number: "20.2206-1"
section_name: "Liability of life insurance beneficiaries."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "ESTATE AND GIFT TAXES"
part_number: "20"
part_name: "ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "T.D. 6296, 23 FR 4529, June 24, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted."
cfr_part: "20"
---


# 20.2206-1 Liability of life insurance beneficiaries.

With respect to the right of the district director to collect the tax without regard to the provisions of section 2206, see § 20.2205-1.