Treas. Reg. § 25.6905-1 Discharge of executor from personal liability for decedent's income and gift taxes.

eCFR as of 2026-10-19 · Interprets § 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 28738, Dec. 29, 1972]