26 U.S.C. § 6905
§ 6905. Discharge of executor from personal liability for decedent’s income and gift taxes
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1970 by the Public Law 91-614. Last changed October 4, 1976 by the Tax Reform Act of 1976.
Every change, newest first (3)
- October 4, 1976Tax Reform Act of 1976
- December 31, 1970Public Law 91-614
- December 31, 1970Public Law 91-614 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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, or 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.
For purposes of this section, the term “executor” means the executor or administrator of the decedent appointed, qualified, and acting within the United States.
For discharge of executor from personal liability for taxes imposed under chapter 11, see section 2204.