26 CFR § 20.2207-1 - Liability of recipient of property over which decedent had power of appointment.

---
identifier: "/us/cfr/t26/s20.2207-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 20.2207-1 - Liability of recipient of property over which decedent had power of appointment."
title_number: 26
title_name: "Internal Revenue"
section_number: "20.2207-1"
section_name: "Liability of recipient of property over which decedent had power of appointment."
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: "2026-03-24"
last_updated: "2026-03-24"
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"
---


# 20.2207-1 Liability of recipient of property over which decedent had power of appointment.

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.