Internal Revenue Code · 26 U.S.C.
§ 6905. Discharge of executor from personal liability for decedent’s income and gift taxes
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6905
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- December 31, 1970 by Pub. L. 91–614
- Last amended
- October 4, 1976 by Pub. L. 94–455
- Amendments
- 1 dated changes in the source credit
- Length
- 3 subsections · 222 words · about 1 min to read
- Defines
- 1 term
- Cross-references
- cites 1; cited by 0 Code sections and 0 other regulations
- Regulations
- 3 issued under this section
In the case of liability of a decedent for taxes imposed by subtitle A or by chapter 12, if the executor makes written application (filed after the return with respect to such taxes is made and filed in such manner and such form as may be prescribed by regulations of the Secretary) for release from personal liability for such taxes, the Secretary may notify the executor of the amount of such taxes. The executor, upon payment of the amount of which he is notified, or 9 months after receipt of the application if no notification is made by the Secretary before such date, shall be discharged from personal liability for any deficiency in such tax thereafter found to be due, and shall be entitled to a receipt or writing showing such discharge.
For purposes of this section, the term “executor” means the executor or administrator of the decedent appointed, qualified, and acting within the United States.
For discharge of executor from personal liability for taxes imposed under chapter 11, see section 2204.
(Added Pub. L. 91–614, title I, § 101(e)(1), Dec. 31, 1970, 84 Stat. 1837; amended Pub. L. 91–614, title I, § 101(f), Dec. 31, 1970, 84 Stat. 1838; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Regulations under this section
Treasury regulations (26 CFR) issued under § 6905
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
Nearby sections
- § 6901 Transferred assets
- § 6902 Provisions of special application to transferees
- § 6903 Notice of fiduciary relationship
- § 6904 Prohibition of injunctions
- § 6905 Discharge of executor from personal liability for decedent’s income and gift taxes
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1976—Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
1970—Subsec. (a). Pub. L. 91–614, § 101(f), substituted “9 months” for “1 year”.
Statutory Notes and Related Subsidiaries
Effective Date of 1970 Amendment
Pub. L. 91–614, title I, § 101(f), Dec. 31, 1970, 84 Stat. 1838, provided that the amendment made by that section is effective with respect to the estates of decedents dying after Dec. 31, 1973.
Effective Date
Section effective with respect to decedents dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91–614, set out as an Effective Date of 1970 Amendment note under section 2032 of this title.