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

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.

        

Editorial Notes

Amendments

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