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Code · CFR · Title 26 — Internal Revenue · Part 20 · § 20.6905-1

§ 20.6905-1. Discharge of executor from personal liability for decedent's income and gift taxes.

37 words·~1 min read·/us/cfr/t26/s§ 20.6905-1·

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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). [T.D. 7238, 37 FR 28725, Dec. 29, 1972]
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  • T.D. 7238
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§ 20.6905-1
Discharge of executor from personal liability for decedent's income and gift taxes.
Treas. Dec.T.D. 7238
Cites 1Cited by 0 across 0 sources
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