C.F.R. » Title 26 » 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

26 C.F.R. § 25.6905-1

Discharge of executor from personal liability for decedent's income and gift taxes

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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]