View all text of Chapter 71 [§ 6901 - § 6905]
§ 6905. Discharge of executor from personal liability for decedent’s income and gift taxes
(a) Discharge of liability
(b) Definition of executor
(c) Cross reference
(Added Pub. L. 91–614, title I, § 101(e)(1), Dec. 31, 1970, 84 Stat. 1837; amended Pub. L. 91–614, title I, § 101(f), Dec. 31, 1970, 84 Stat. 1838; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)