§ 25.6905-1 Discharge of executor from personal liability for decedent's income and…

26 C.F.R. Part 25 — Gift Tax; Gifts Made After December 31, 1954 · 2026 edition · updated 2026-10-04 · United States

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]

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▸Contents — 26 C.F.R. Part 25 — Gift Tax; Gifts Made After December 31, 1954

26 C.F.R. Part 25 — Gift Tax; Gifts Made After December 31, 1954

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