Treasury Regulations · 26 CFR
§ 20.6905-1. Discharge of executor from personal liability for decedent's income and gift taxes.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6905
Cite as 26 CFR § 20.6905-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 29, 1972 by T.D. 7238
- Issued under
- 26 U.S.C. § 6905
- Length
- 38 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
For regulations concerning the discharge of an executor from personal liability for a decedent's income and gift taxes, see § 301.6905-1 of this chapter (Regulations on Procedure and Administration).
[T.D. 7238, 37 FR 28725, Dec. 29, 1972]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 7238 (37 FR 28725)
Where it sits in 26 CFR
- Subchapter B Estate and gift taxes
- Part 20 Estate tax; estates of decedents dying after august 16, 1954
- Procedure and Administration
Nearby sections
- § 20.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
- § 20.6694-4 Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- § 20.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
- § 20.6696-1 Claims for credit or refund by tax return preparers or appraisers.
- § 20.6905-1 Discharge of executor from personal liability for decedent's income and gift taxes.
- § 20.7101-1 Form of bonds.