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Title 26 - Internal Revenue
Subchapter F - PROCEDURE AND ADMINISTRATION
Part 301 - PROCEDURE AND ADMINISTRATION
26 CFR Subpart
26 CFR Subpart
Transferees and Fiduciaries
June 25, 2020
§
301.6901-1
Procedure in the case of transferred assets
§
301.6902-1
Burden of proof
§
301.6903-1
Notice of fiduciary relationship
§
301.6905-1
Discharge of executor from personal liability for decedent's income and gift taxes
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