§ 6905. Discharge of executor from personal liability for decedent’s income and gift taxes

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1970

   Excise, Estate, and Gift Tax Adjustment Act of 1970

   Pub. L. 91–614 title I § 101(e)(1) · 84 Stat. 1836

   Enacted · 26 U.S.C. § 6905

   Added Pub. L. 91–614, title I, § 101(e)(1), Dec. 31, 1970, 84 Stat. 1837

   Source evidence

   Code source credit
   Added Pub. L. 91–614, title I, § 101(e)(1), Dec. 31, 1970, 84 Stat. 1837

   Enacted provision · exact public law section
   (1) Chapter 71 (relating to transferees and fiduciaries) is 68A Stat. 841 amended by adding at the end thereof the following new section: “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 or his delegate) for release from personal liability for such taxes, the Secretary or his delegate may notify the executor of the amount of such taxes. The executor, upon payment of the amount of which he is notified, or 1 year after receipt of the application if no notification is made by the Secretary or bis delegate 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 “Executor.” 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.”

   Effective date note
   Pub. L. 91–614, title I, § 101(f), Dec. 31, 1970, 84 Stat. 1838, provided that the amendment made by that section is effective with respect to the estates of decedents dying after Dec. 31, 1973.

2. 1970

   Excise, Estate, and Gift Tax Adjustment Act of 1970

   Pub. L. 91–614 § 101(f) · 84 Stat. 1836

   Substituted · 26 U.S.C. § 6905(a)

   Pub. L. 91–614, § 101(f), substituted “9 months” for “1 year”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 91–614, § 101(f), substituted “9 months” for “1 year”.

   Enacted provision · exact public law section
   (f) Reduction of Period for Discharge of Executor From Personal Liability.— Effective with respect to the estates of decedents dying after December 31, 1973, sections 2204 and 6905 are each amended by striking out ‘‘1 year” and inserting in lieu thereof “9 months”,

   Effective date note
   Pub. L. 91–614, title I, § 101(f), Dec. 31, 1970, 84 Stat. 1838, provided that the amendment made by that section is effective with respect to the estates of decedents dying after Dec. 31, 1973.

3. 1976

   Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520

   Struck · 26 U.S.C. § 6905(a)

   Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

   Enacted provision · exact public law section
   (A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.

3 of 3 references resolved to an enrolled provision