[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6905-1]

[Page 474-475]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                       Transferees and Fiduciaries
 
Sec. 301.6905-1  Discharge of executor from personal liability for 
decedent's income and gift taxes.

    (a) Discharge of liability. With respect to decedents dying after 
December 31, 1970, the executor of a decedent's estate may make written 
application to the applicable internal revenue officer with whom the 
estate tax return is required to be filed, as provided in Sec. 20.6091-
1 of this chapter, for a determination of the income or gift taxes 
imposed upon the decedent by subtitle A or by chapter 12 of the Code, 
and for a discharge of personal liability therefrom. If no estate tax 
return is required to be filed, then such application should be filed 
where the decedent's final income tax return is required to be filed. 
The application must be filed after the return with respect to such 
income or gift taxes is filed. Within 9 months (1 year with respect to 
the estate of a decedent dying before January 1, 1974) after receipt of 
the application, the executor shall be notified of the amount of the 
income or gift tax and, upon payment thereof, he will be discharged from 
personal liability for any deficiency in income or gift tax thereafter 
found to be due. If no such notification is received, the executor is 
discharged at the end of such 9 months (1 year with respect to the 
estate of a decedent dying before January 1, 1974) period from personal 
liability for any deficiency thereafter found to be due. The discharge 
of the executor under this section from personal liability applies only 
to him in his personal capacity and to his personal assets. The 
discharge is not applicable to his liability as executor to the extent 
of the assets of the estate in his possession or control. Further, the 
discharge does not operate as a release of any

[[Page 475]]

part of the property from the lien provided under section 6321 or the 
special lien provided under subsection (a) or (b) of section 6324.
    (b) Definition of ``executor''. For purposes of this section, the 
term ``executor'' means the executor or administrator of the decedent 
appointed, qualified, and acting within the United States.
    (c) Cross reference. For provisions concerning the discharge of the 
executor from personal liability for estate taxes imposed by chapter 11 
of the Code, see section 2204 and the regulations thereunder.

[T.D. 7238, 37 FR 28742, Dec. 29, 1972]