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CFR › Title 26 › Part 1 › §1.651(a)-5

26 CFR §1.651(a)-5

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗

Subpart B has no application to an estate.

Source text from the eCFR (CFR) and the Office of the Law Revision Counsel (U.S. Code). Stacks shows the law verbatim; it is not legal advice.