
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC2204]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                    Subtitle B--Estate and Gift Taxes
 
                         CHAPTER 11--ESTATE TAX
 
                       Subchapter C--Miscellaneous
 
Sec. 2204. Discharge of fiduciary from personal liability


(a) General rule

    If the executor makes written application to the Secretary for 
determination of the amount of the tax and discharge from personal 
liability therefor, the Secretary (as soon as possible, and in any event 
within 9 months after the making of such application, or, if the 
application is made before the return is filed, then within 9 months 
after the return is filed, but not after the expiration of the period 
prescribed for the assessment of the tax in section 6501) shall notify 
the executor of the amount of the tax. The executor, on payment of the 
amount of which he is notified (other than any amount the time for 
payment of which is extended under sections 6161, 6163, or 6166), and on 
furnishing any bond which may be required for any amount for which the 
time for payment is extended, shall be discharged from personal 
liability for any deficiency in tax thereafter found to be due and shall 
be entitled to a receipt or writing showing such discharge.

(b) Fiduciary other than the executor

    If a fiduciary (not including a fiduciary in respect of the estate 
of a nonresident decedent) other than the executor makes written 
application to the Secretary for determination of the amount of any 
estate tax for which the fiduciary may be personally liable, and for 
discharge from personal liability therefor, the Secretary upon the 
discharge of the executor from personal liability under subsection (a), 
or upon the expiration of 6 months after the making of such application 
by the fiduciary, if later, shall notify the fiduciary (1) of the amount 
of such tax for which it has been determined the fiduciary is liable, or 
(2) that it has been determined that the fiduciary is not liable for any 
such tax. Such application shall be accompanied by a copy of the 
instrument, if any, under which such fiduciary is acting, a description 
of the property held by the fiduciary, and such other information for 
purposes of carrying out the provisions of this section as the Secretary 
may require by regulations. On payment of the amount of such tax for 
which it has been determined the fiduciary is liable (other than any 
amount the time for payment of which has been extended under section 
6161, 6163, or 6166), and on furnishing any bond which may be required 
for any amount for which the time for payment has been extended, or on 
receipt by him of notification of a determination that he is not liable 
for any such tax, the fiduciary shall be discharged from personal 
liability for any deficiency in such tax thereafter found to be due and 
shall be entitled to a receipt or writing evidencing such discharge.

(c) Special lien under section 6324A

    For purposes of the second sentence of subsection (a) and the last 
sentence of subsection (b), an agreement which meets the requirements of 
section 6324A (relating to special lien for estate tax deferred under 
section 6166) shall be treated as the furnishing of bond with respect to 
the amount for which the time for payment has been extended under 
section 6166.

(d) Good faith reliance on gift tax returns

    If the executor in good faith relies on gift tax returns furnished 
under section 6103(e)(3) for determining the decedent's adjusted taxable 
gifts, the executor shall be discharged from personal liability with 
respect to any deficiency of the tax imposed by this chapter which is 
attributable to adjusted taxable gifts which--
        (1) are made more than 3 years before the date of the decedent's 
    death, and
        (2) are not shown on such returns.

(Aug. 16, 1954, ch. 736, 68A Stat. 401; Pub. L. 91-614, title I, 
Sec. 101(d)(1), (f), Dec. 31, 1970, 84 Stat. 1836, 1838; Pub. L. 94-455, 
title XIX, Secs. 1902(a)(9), 1906(b)(13)(A), title XX, Sec. 2004(d)(2), 
(f)(4), (6), Oct. 4, 1976, 90 Stat. 1805, 1834, 1870, 1872; Pub. L. 95-
600, title VII, Sec. 702(p)(1), Nov. 6, 1978, 92 Stat. 2937; Pub. L. 97-
34, title IV, Sec. 422(e)(1), (3), Aug. 13, 1981, 95 Stat. 316.)


                               Amendments

    1981--Subsecs. (a) to (c). Pub. L. 97-34, Sec. 422(e)(1), (3), 
struck out reference to section 6166A in subsecs. (a) and (b), and two 
such references in subsec. (c).
    1978--Subsec. (d). Pub. L. 95-600 added subsec. (d).
    1976--Subsec. (a). Pub. L. 94-455, Secs. 1906(b)(13)(A), 2004(f)(6), 
substituted ``6166 or 6166A'' for ``or 6166'' after ``6161, 6163'' and 
struck out ``or his delegate'' in two places after ``Secretary''.
    Subsec. (b). Pub. L. 94-455, Secs. 1902(a)(9), 1906(b)(13)(A), 
2004(f)(4), (6), substituted ``6166 or 6166A'' for ``or 6166'' after 
``6161, 6163'', ``has been'' for ``has not been'' after ``payment of 
which'', and struck out ``or his delegate'' after ``Secretary''.
    Subsec. (c). Pub. L. 94-455, Sec. 2004(d)(2), added subsec. (c).
    1970--Pub. L. 91-614, Sec. 101(d)(1)(A), substituted ``fiduciary'' 
for ``executor'' in section catchline.
    Subsec. (a). Pub. L. 91-614, Secs. 101(d)(1)(B), (C), (f), 
designated existing provisions as subsec. (a), inserted ``General Rule--
'' immediately preceding first sentence and permitted a discharge of the 
executor even where an extension of time has been granted under sections 
6161, 6163, or 6166 of this title, where a bond, if required, is 
provided to assure payment of taxes for which the extension was granted, 
and substituted ``9 months'' for ``1 year'' in two places.
    Subsec. (b). Pub. L. 91-614, Sec. 101(d)(1)(D), added subsec. (b).


                    Effective Date of 1981 Amendment

    Amendment by Pub. L. 97-34 applicable to estates of decedents dying 
after Dec. 31, 1981, see section 422(f)(1) of Pub. L. 97-34, set out as 
a note under section 6166 of this title.


                    Effective Date of 1978 Amendment

    Section 702(p)(2) of Pub. L. 95-600 provided that: ``The amendment 
made by paragraph (1) [amending this section] shall apply with respect 
to the estates of decedents dying after December 31, 1976.''


                    Effective Date of 1976 Amendment

    Amendment by section 1902(a)(9) of Pub. L. 94-455 applicable in the 
case of estates of decedents dying after Dec. 31, 1970, see section 
1902(c)(1) of Pub. L. 94-455, set out as a note under section 2011 of 
this title.
    Amendment by section 2004(d)(4) of Pub. L. 94-455 applicable to 
estates of decedents dying after Dec. 31, 1976, see section 2004(g) of 
Pub. L. 94-455, set out as a note under section 6166 of this title.


                    Effective Date of 1970 Amendment

    Amendment by section 101(d)(1) of Pub. L. 91-614 applicable with 
respect to decedents dying after Dec. 31, 1970, see section 101(j) of 
Pub. L. 91-614, set out as a note under section 2032 of this title.
    Section 101(f) of Pub. L. 91-614 provided that the amendment made by 
that section is effective with respect to the estates of decedents dying 
after Dec. 31, 1973.

                  Section Referred to in Other Sections

    This section is referred to in sections 2056A, 6040, 6314, 6324, 
6324A, 6504, 6905 of this title.
