U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 26Chapter IPart 301Subpart 0 - Transferees and Fiduciaries
§ 301.6901-1 - Procedure in the case of transferred assets.
§ 301.6902-1 - Burden of proof.
§ 301.6903-1 - Notice of fiduciary relationship.
§ 301.6905-1 - Discharge of executor from personal liability for decedent's income and gift taxes.
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