CFR›Title 26›Chapter I›Part 301›Subpart ECFRc9eb1b3d926bf89 ContainsSections 301.6901-1–301.6905-1CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Transferees and Fiduciaries 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. Previous ECFRb6a8144588833b0 Discovery of Liability and Enforcement of Title Next ECFRd210e15bfae32be Abatements, Credits, and Refunds