26 C.F.R. § 25.6905-1 Discharge of executor from personal liability for decedent's income and gift taxes.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
Procedure and Administration
§ 25.6905-1 Discharge of executor from personal liability for decedent's income and gift taxes.
