CFR /  Title 26  /  Part 20  /  Sec. 20.6905-1 Discharge of executor from personal liability for

For regulations concerning the discharge of an executor from personal liability for a decedent's income and gift taxes, see Sec. 301.6905-1 of this chapter (Regulations on Procedure and Administration). [T.D. 7238, 37 FR 28725, Dec. 29, 1972]