[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]