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Regulations last checked for updates: May 17, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
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Title 26
Chapter I
Part 301
Subpart 0 - Transferees and Fiduciaries
§ 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.
authority:
Section 301.1474-1 also issued under
26 U.S.C. 1474
(f)
source:
32 FR 15241, Nov. 3, 1967, unless otherwise noted.
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