# Treas. Reg. § 20.6905-1: Discharge of executor from personal liability for decedent's income and gift taxes.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-20.6905-1>. Interprets 26 U.S.C. § 6905.

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]