See paragraph (b) of Sec. 20.6165-1 for provisions relating to the bond required in any case in which the payment of the tax attributable to a reversionary or remainder interest has been postponed under the provisions of Sec. 20.6163-1. For further provisions relating to bonds, see Sec. 20.6165-1 of these regulations and the regulations under section 7101 contained in part 301 of this chapter (Regulations on Procedure and Administration). [T.D. 6600, 27 FR 4987, May 29, 1962]
General Actuarial Valuations
Source: Sections 20.7520-1 through 20.7520-4 appear at T.D. 8540, 59 FR 30170, June 10, 1994, unless otherwise noted.