26 C.F.R. § 25.6905-1

Discharge of executor from personal liability for decedent's income and gift taxes.

Last amended: 2015Year: 2026Length: 37 wordsOfficial source

Cite as 26 C.F.R. § 25.6905-1 (2026)

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 28738, Dec. 29, 1972]
Cross-references to the CFR
301.6905-1
26 C.F.R. § 25.6905-1: Discharge of executor from personal liability for decedent's income and gift taxes. | Justis AI