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

---
identifier: "/us/usc/t26/s6905"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6905 - Discharge of executor from personal liability for decedent’s income and gift taxes"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6905"
section_name: "Discharge of executor from personal liability for decedent’s income and gift taxes"
chapter_number: 71
chapter_name: "TRANSFEREES AND FIDUCIARIES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 91–614, title I, § 101(e)(1), Dec. 31, 1970, 84 Stat. 1837; amended Pub. L. 91–614, title I, § 101(f), Dec. 31, 1970, 84 Stat. 1838; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---


# § 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, 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.

**(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.

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

## Editorial Notes

### Amendments

1976—Subsec. (a).  struck out “or his delegate” after “Secretary” wherever appearing.

1970—Subsec. (a). , substituted “9 months” for “1 year”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1970 Amendment

, , , provided that the amendment made by that section is effective with respect to the estates of decedents dying after .

### Effective Date

Section effective with respect to decedents dying after , see , set out as an Effective Date of 1970 Amendment note under .