26 CFR Part 20›PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954›Procedure and Administration

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

26 CFR Part 20 · 2026-09-24 edition · updated 2026-10-02 · California

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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▸Contents — 26 CFR Part 20

26 CFR Part 20

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