26 CFR 25.6905-1 - Discharge of executor from personal liability for decedent's income and gift taxes.

Regulations last checked for updates: May 02, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025

View all text of Part 25 [§ 25.0-1 - § 25.7701-2]

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

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]

authority: 26 U.S.C. 7805.

source: T.D. 6334, 23 FR 8904, Nov. 15, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

cite as: 26 CFR 25.6905-1