Treasury Regulations · 26 CFR
§ 301.6503(d)-1. Suspension of running of period of limitation; extension of time for payment of estate tax.
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. § 6503(d)
Cite as 26 CFR § 301.6503(d)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6503(d)
- Length
- 57 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 0
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.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR47464f8a81aa5b0 Limitations
- Limitations on Assessment and Collection
Nearby sections
- § 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(c)-1 Suspension of running of period of limitation; location of property outside the United States or removal of property from the United States; taxpayer outside of United States.
- § 301.6503(d)-1 Suspension of running of period of limitation; extension of time for payment of estate tax.
- § 301.6503(e)-1 Suspension of running of period of limitation; certain powers of appointment.
- § 301.6503(f)-1 Suspension of running of period of limitation; wrongful seizure of property of third-party owner and discharge of lien for substitution of value.
- § 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.