CFR›Title 31›Subtitle B›Chapter II›Part 353›Subpart M ContainsSections 353.75–353.77CorpusDaily eCFRDisplayed edition2026-11-06Last updated2026-11-06 Subpart M—Fiduciaries Sections 353.75 § 353.75 Payment or reissue during the existence of the fiduciary estate. 353.76 § 353.76 Payment or reissue after termination of the fiduciary estate. 353.77 § 353.77 Exchanges by fiduciaries. Previous L Subpart L—Deceased Owner, Coowner or Beneficiary Next N Subpart N—Private Organizations (Corporations, Associations, Partnerships, et cetera) and Governmental Agencies, Units and Officers