26 CFR · Internal Revenue
§ 301.6503(d)-1 — Suspension of running of period of limitation; extension of time for payment of estate tax.
eCFR · current through Aug 10, 2026
§ 301.6503(d)-1 Suspension of running of period of limitation; extension of time for payment of estate tax.
Where an estate is granted an extension of time as provided in section 6161 (a)(2) or (b)(2), or under the provisions of section 6166, for payment of any estate tax, the running of the period of limitations for collection of such tax is suspended for the period of time for which the extension is granted.
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26 C.F.R. § 301.6503(d)-1 (Suspension of running of period of limitation; extension of time for payment of estate tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
§ 301.6503
26 C.F.R. § 301.6503
Nearby Sections
11
§ 301.6501(n)-3
Certain set-asides described in section 4942(g)(2).§ 301.6502-1
Collection after assessment.§ 301.6503(a)-1
Suspension of running of period of limitation; issuance of statutory notice of deficiency.§ 301.6503(b)-1
Suspension of running of period of limitation; assets of taxpayer in control or custody of court.§ 301.6503(d)-1
Suspension of running of period of limitation; extension of time for payment of estate tax.§ 301.6503(g)-1
Suspension pending correction.§ 301.6503(j)-1
Suspension of running of period of limitations; extension in case of designated and related summonses.§ 301.6511(a)-1
Period of limitation on filing claim.