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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
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 301.69051 of this chapter (Regulations on Procedure and Administration).
[T.D. 7238, 37 FR 28738, Dec. 29, 1972]
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