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Code of Federal Regulations (Last Updated: July 5, 2024)

Title 26 - Internal Revenue

Chapter I - Internal Revenue Service, Department of the Treasury

SubChapter B - Estate and Gift Taxes

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.

Latest version.

§ 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]

                    
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