CFR›Title 31›Subtitle B›Chapter II›Part 315›Subpart M ContainsSections 315.75–315.77CorpusDaily eCFRDisplayed edition2026-08-26Last updated2026-08-26 Subpart M—Fiduciaries Sections 315.75 § 315.75 Payment or reissue during the existence of the fiduciary estate. 315.76 § 315.76 Payment or reissue after termination of the fiduciary estate. 315.77 § 315.77 Exchanges by fiduciaries. Previous L Subpart L—Deceased Owner, Coowner or Beneficiary Next N Subpart N—Private Organizations (Corporations, Associations, Partnerships, etc.) and Governmental Agencies, Units and Officers