United States Code · Chapter

Chapter 71 — Transferees And Fiduciaries

26 U.S.C. ch. ch71

• § 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