26 CFR · Internal Revenue
§ 301.6503(d)-1 — Suspension of running of period of limitation; extension of time for payment of estate tax.
26 CFR § 301.6503(d)-1
TitleTitle 26: Internal RevenuePartPart 301: Procedure and Administration
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 301.6503(d)-1 (Suspension of running of period of limitation; extension of time for payment of estate tax.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 301.6503(d)-1 (2026).
Text
§ 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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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.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 301.6503(d)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/301/301.6503(d)-1.