Treasury Regulations (26 C.F.R.)
26 CFR § 301.6905-1
Discharge of executor from personal liability for decedent's income and gift taxes.
# (a) Discharge of liability.
With respect to decedents dying after December 31, 1970, the executor of a decedent's estate may make written application to the applicable internal revenue officer with whom the estate tax return is required to be filed, as provided in § 20.6091-1 of this chapter, for a determination of the income or gift taxes imposed upon the decedent by subtitle A or by chapter 12 of the Code, and for a discharge of personal liability therefrom. If no estate tax return is required to be filed, then such application should be filed where the decedent's final income tax return is required to be filed. The application must be filed after the return with respect to such income or gift taxes is filed. Within 9 months (1 year with respect to the estate of a decedent dying before January 1, 1974) after receipt of the application, the executor shall be notified of the amount of the income or gift tax and, upon payment thereof, he will be discharged from personal liability for any deficiency in income or gift tax thereafter found to be due. If no such notification is received, the executor is discharged at the end of such 9 months (1 year with respect to the estate of a decedent dying before January 1, 1974) period from personal liability for any deficiency thereafter found to be due. The discharge of the executor under this section from personal liability applies only to him in his personal capacity and to his personal assets. The discharge is not applicable to his liability as executor to the extent of the assets of the estate in his possession or control. Further, the discharge does not operate as a release of any part of the property from the lien provided under section 6321 or the special lien provided under subsection (a) or (b) of section 6324.
# (b) Definition of “executor”.
For purposes of this section, the term “executor” means the executor or administrator of the decedent appointed, qualified, and acting within the United States.
# (c) Cross reference.
For provisions concerning the discharge of the executor from personal liability for estate taxes imposed by chapter 11 of the Code, see section 2204 and the regulations thereunder.
[T.D. 7238, 37 FR 28742, Dec. 29, 1972]
Source: view the official text
In this part (40 sections)
- 301.6802-1 · Supply and distribution.
- 301.6803-1 · Accounting and safeguarding.
- 301.6804-1 · Attachment and cancellation.
- 301.6805-1 · Redemption of stamps.
- 301.6806-1 · Posting occupational tax stamps.
- 301.6851-1 · Termination of taxable year.
- 301.6852-1 · Termination assessments of tax in the case of flagrant…
- 301.6861-1 · Jeopardy assessments of income, estate, gift, and certain…
- 301.6862-1 · Jeopardy assessment of taxes other than income, estate,…
- 301.6863-1 · Stay of collection of jeopardy assessments; bond to stay…
- 301.6863-2 · Collection of jeopardy assessment; stay of sale of seized…
- 301.6867-1 · Presumptions where owner of large amount of cash is not…
- 301.6871(a)-1 · (a)-1 Immediate assessment of claims for income,…
- 301.6871(a)-2 · (a)-2 Collection of assessed taxes in bankruptcy and…
- 301.6871(b)-1 · (b)-1 Claims for income, estate, and gift taxes in…
- 301.6872-1 · Suspension of running of period of limitations on…
- 301.6873-1 · Unpaid claims in bankruptcy or receivership proceedings.
- 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…
- 301.7001-1 · License to collect foreign items.
- 301.7101-1 · Form of bond and security required.
- 301.7102-1 · Single bond in lieu of multiple bonds.
- 301.7121-1 · Closing agreements.
- 301.7122-0 · Table of contents.
- 301.7122-1 · Compromises.
- 301.7207-1 · Fraudulent returns, statements, or other documents.
- 301.7209-1 · Unauthorized use or sale of stamps.
- 301.7214-1 · Offenses by officers and employees of the United States.
- 301.7216-0 · Table of contents.
- 301.7216-1 · Penalty for disclosure or use of tax return information.
- 301.7216-2 · Permissible disclosures or uses without consent of the…
- 301.7216-3 · Disclosure or use permitted only with the taxpayer's…
- 301.7231-1 · Failure to obtain license for collection of foreign items.
- 301.7269-1 · Failure to produce records.
- 301.7272-1 · Penalty for failure to register.
- 301.7304-1 · Penalty for fraudulently claiming drawback.
- 301.7321-1 · Seizure of property.
- 301.7322-1 · Delivery of seized property to U.S. marshal.