26 CFR § 25.6905-1
Discharge of executor from personal liability for decedent's income and gift taxes
June 25, 2020
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]