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title 26
INTERNAL REVENUE CODE
subtitle F
Procedure and Administration
chapter 71
TRANSFEREES AND FIDUCIARIES
Chapter 71. TRANSFEREES AND FIDUCIARIES
§ 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