26 CFR 20.6905-1 - 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 28725, Dec. 29, 1972]
Title 26 published on 2013-04-01
no entries appear in the Federal Register after this date.