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US law
Federal (United States)
Regulations
Title 26 CFR — Internal Revenue
Chapter I — INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
Part 301 — PROCEDURE AND ADMINISTRATION
Subpart ECFRc9eb1b3d926bf89 — Transferees and Fiduciaries
Federal (United States) · Regulations
Subpart ECFRc9eb1b3d926bf89 — Transferees and Fiduciaries
4 sections
4 sections
26 C.F.R. § 301.6901-1
Procedure in the case of transferred assets.
26 C.F.R. § 301.6902-1
Burden of proof.
26 C.F.R. § 301.6903-1
Notice of fiduciary relationship.
26 C.F.R. § 301.6905-1
Discharge of executor from personal liability for decedent's income and gift taxes.
Subpart ECFRc9eb1b3d926bf89 — Transferees and Fiduciaries | Federal (United States) Regulations | Justis AI