Treasury Regulations · 26 CFR
§ 20.2204-3. Special rules for estates of decedents dying after December 31, 1976; special lien under section 6324A.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 2204
Cite as 26 CFR § 20.2204-3
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- February 7, 1984 by T.D. 7941
- Issued under
- 26 U.S.C. § 2204
- Length
- 181 words · about 1 min to read
- Cross-references
- cites 4 Code sections and 2 regulations; cited by 0
For purposes of §§ 20.2204-1(b) and 20.2204-2(b), in the case of a decedent dying after December 31, 1976, if the executor elects a special lien in favor of the United States under section 6324A, relating to special lien for estate taxes deferred under sections 6166 or 6166A (as in effect prior to its repeal by the Economic Recovery Tax Act of 1981), such lien shall be treated as the furnishing of a bond with respect to the amount for which the time for payment has been extended under section 6166. If an election has been made under section 6324A, the executor may not thereafter substitute a bond pursuant to section 2204 in lieu of that lien. If a bond has been supplied under section 2204, however,the executor may, by filing a proper notice of election and agreement, substitute a lien under section 6324A for any part or all of such bond. See §§ 20.6324A-1 and 301.6324A-1 for rules relating to a special lien under section 6324A.
[T.D. 7941, 49 FR 4468, Feb. 7, 1984]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 6324A Special lien for estate tax deferred under section 6166
- § 6166 Extension of time for payment of estate tax where estate consists largely of interest in closely held business
- § 2204 Discharge of fiduciary from personal liability
- § 6324 Special liens for estate and gift taxes
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 7941 (49 FR 4468)
Where it sits in 26 CFR
- Subchapter B Estate and gift taxes
- Part 20 Estate tax; estates of decedents dying after august 16, 1954
- Miscellaneous
Nearby sections
- § 20.2202-1 Missionaries in foreign service.
- § 20.2203-1 Definition of executor.
- § 20.2204-1 Discharge of executor from personal liability.
- § 20.2204-2 Discharge of fiduciary other than executor from personal liability.
- § 20.2204-3 Special rules for estates of decedents dying after December 31, 1976; special lien under section 6324A.
- § 20.2205-1 Reimbursement out of estate.
- § 20.2206-1 Liability of life insurance beneficiaries.
- § 20.2207-1 Liability of recipient of property over which decedent had power of appointment.
- § 20.2207A-1 Right of recovery of estate taxes in the case of certain marital deduction property.