26 USC Ch. 71: Front Matter
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*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

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

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.