26 USC 6905 - Discharge of executor from personal liability for decedent’s income and gift taxes

U.S Code last checked for updates: Nov 23, 2024

§ 6905.

Discharge of executor from personal liability for decedent’s income and gift taxes

(a)

Discharge of liability

(b)

Definition of executor

(c)

Cross reference

(Added Pub. L. 91–614, title I, § 101(e)(1), Dec. 31, 1970, 84 Stat. 1837; amended Pub. L. 91–614, title I, § 101(f), Dec. 31, 1970, 84 Stat. 1838; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

cite as: 26 USC 6905