# Treas. Reg. § 20.2207-1: Liability of recipient of property over which decedent had power of appointment.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-20.2207-1>. Interprets 26 U.S.C. § 2207.

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.