Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter B - ESTATE AND GIFT TAXESPart 25 - GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
PROCEDURE AND ADMINISTRATION
Section 25.6905-1 - Discharge of executor from personal liability for decedent's income and gift taxes

26 C.F.R. § 25.6905-1

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Section 25.6905-1 - 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. §25.6905-1

T.D. 7238, 37 FR 28738, Dec. 29, 1972