Keyed to § 651Open in workspace
Reg. § 1.651(a)-5 Estates.
26 CFR § 1.651(a)-5eCFR data as of 2026-07-14
Subpart B has no application to an estate.
Official eCFR text of § 1.651(a)-5
Source: decipher.legal/cfr/26/1.651(a)-5 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14