U.S. Code / Title 26 — Internal Revenue Code / Subtitle F—Procedure and AdministrationTitle 26ChapterChapter 71—Transferees and FiduciariesContents§ 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