26 CFR § 301.6163-1 - Extension of time for payment of estate tax on value of reversionary or remainder interest in property.

---
identifier: "/us/cfr/t26/s301.6163-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.6163-1 - Extension of time for payment of estate tax on value of reversionary or remainder interest in property."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.6163-1"
section_name: "Extension of time for payment of estate tax on value of reversionary or remainder interest in property."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "301"
part_name: "PROCEDURE AND ADMINISTRATION"
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: "32 FR 15241, Nov. 3, 1967, unless otherwise noted."
cfr_part: "301"
---


# 301.6163-1 Extension of time for payment of estate tax on value of reversionary or remainder interest in property.

For provisions relating to the extension of time for payment of estate tax on value of reversionary or remainder interest in property, see § 20.6163-1 of this chapter (Estate Tax Regulations).