StacksVerified U.S. regulatory reference

26 CFR §20.6905-1

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