Transferees and Fiduciaries

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 301
8. ›
9. Subpart ECFRc9eb1b3d926bf89

Sections

• 301.6901-1
  § 301.6901-1 Procedure in the case of transferred assets.
• 301.6902-1
  § 301.6902-1 Burden of proof.
• 301.6903-1
  § 301.6903-1 Notice of fiduciary relationship.
• 301.6905-1
  § 301.6905-1 Discharge of executor from personal liability for decedent's income and gift taxes.