
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6905]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                 CHAPTER 71--TRANSFEREES AND FIDUCIARIES
 
Sec. 6905. Discharge of executor from personal liability for 
        decedent's income and gift taxes
        

(a) Discharge of liability

    In the case of liability of a decedent for taxes imposed by subtitle 
A or by chapter 12, if the executor makes written application (filed 
after the return with respect to such taxes is made and filed in such 
manner and such form as may be prescribed by regulations of the 
Secretary for release from personal liability for such taxes, the 
Secretary may notify the executor of the amount of such taxes. The 
executor, upon payment of the amount of which he is notified, after 9 
months after receipt of the application if no notification is made by 
the Secretary before such date, 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 showing such discharge.

(b) Definition of executor

    For purposes of this section, the term ``executor'' means the 
executor or administrator of the decedent appointed, qualified, and 
acting within the United States.

(c) Cross reference

            For discharge of executor from personal liability for taxes 
        imposed under chapter 11, see section 2204.

(Added Pub. L. 91-614, title I, Sec. 101(e)(1), Dec. 31, 1970, 84 Stat. 
1837; amended Pub. L. 91-614, title I, Sec. 101(f), Dec. 31, 1970, 84 
Stat. 1838; Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 
1976, 90 Stat. 1834.)


                               Amendments

    1976--Subsec. (a). Pub. L. 94-455 struck out ``or his delegate'' 
after ``Secretary'' wherever appearing.
    1970--Subsec. (a). Pub. L. 91-614, Sec. 101(f), substituted ``9 
months'' for ``1 year''.


                    Effective Date of 1970 Amendment

    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.


                             Effective Date

    Section effective with respect to decedents dying after Dec. 31, 
1970, see section 101(j) of Pub. L. 91-614, set out as an Effective Date 
of 1970 Amendment note under section 2032 of this title.
