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

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6163-1>. Interprets 26 U.S.C. § 6163.

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).