26 C.F.R. § 20.6905-1

Current through October 31, 2024
Section 20.6905-1 - Discharge of executor from personal liability for decedent's income and gift taxes

For regulations concerning the discharge of an executor from personal liability for a decedent's income and gift taxes, see § 301.6905-1 of this chapter (Regulations on Procedure and Administration).

26 C.F.R. §20.6905-1

T.D. 7238, 37 FR 28725, Dec. 29, 1972