Subpart 0-i 11. Transferees and Fiduciaries

• § 301.6901-1 - Procedure in the case of transferred assets.
• § 301.6902-1 - Burden of proof.
• § 301.6903-1 - Notice of fiduciary relationship.
• § 301.6905-1 - Discharge of executor from personal liability for decedent's income and gift taxes.