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

26 CFR § 20.6905-1eCFR, current through 2026-07-14

For regulations concerning the discharge of an executor from personal liability for a decedent's income and gift taxes, see (Regulations on Procedure and Administration).

[T.D. 7238, 37 FR 28725, Dec. 29, 1972]

Source: decipher.legal/cfr/26/20.6905-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14