[Code of Federal Regulations] [Title 26, Volume 14] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR25.6905-1] [Page 684] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 25_GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954--Table of Contents Sec. 25.6905-1 Discharge of executor from personal liability for decedent's income and gift taxes. 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 28738, Dec. 29, 1972]