26 USC Ch. 71: Front Matter
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26 USC Ch. 71: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 71-TRANSFEREES AND FIDUCIARIES
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CHAPTER 71-TRANSFEREES AND FIDUCIARIES

Sec.
6901.
Transferred assets.
6902.
Provisions of special application to transferees.
6903.
Notice of fiduciary relationship.
6904.
Prohibition of injunctions.
6905.
Discharge of executor from personal liability for decedent's income and gift taxes.

        

Amendments

1970- Pub. L. 91–614, title I, §101(e)(2), Dec. 31, 1970, 84 Stat. 1837 , added item 6905.

Chapter Referred to in Other Sections

This chapter is referred to in sections 6216, 6503, 6504, 7421, 7508 of this title.