Treasury Regulations · 26 CFR
§ 20.2206-1. Liability of life insurance beneficiaries.
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. § 2206
Cite as 26 CFR § 20.2206-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6296, 23 FR 4529, June 24, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
- Issued under
- 26 U.S.C. § 2206
- Length
- 25 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
With respect to the right of the district director to collect the tax without regard to the provisions of section 2206, see § 20.2205-1.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
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
- § 20.2204-1 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.
- § 20.2207A-2 Effective date.
- § 20.2208-1 Certain residents of possessions considered citizens of the United States.