If the executor makes written application to the Secretary for determination of the amount of the tax and discharge from personal liability therefor, the Secretary (as soon as possible, and in any event within 9 months after the making of such application, or, if the application is made before the return is filed, then within 9 months after the ...

On payment of the amount of such tax for which it has been determined the fiduciary is liable (other than any amount the time for payment of which has been extended under section 6161, 6163, or 6166), and on furnishing any bond which may be required for any amount for which the time for payment has been extended, or on receipt by him of notif...

2020年8月13日 · Information about Form 5495, Request for Discharge from Personal Liability Under I.R. Code Sec. 2204 or 6905, including recent updates, related forms and instructions on how to file.

If the executor makes written application to the Secretary for determination of the amount of the tax and discharge from personal liability therefor, the Secretary (as soon as possible, and in any event within 9 months after the making of such application, or, if the application is made before the return is filed, then within 9 months after the ...

2024年1月1日 · --If a fiduciary (not including a fiduciary in respect of the estate of a nonresident decedent) other than the executor makes written application to the Secretary for determination of the amount of any estate tax for which the fiduciary may be personally liable, and for discharge from personal liability therefor, the Secretary upon the discharge...

Federal law, for example, provides that a fiduciary who distributes estate funds or pays estate creditors before paying a federal tax debt of the estate may become personally liable (to the extent of the distribution or payment). 1 Similarly, fiduciaries may incur personal liability for an estate's Oregon tax debts by failing to file a required ...

2023 U.S. Code Title 26 - Internal Revenue Code Subtitle B - Estate and Gift Taxes Chapter 11 - Estate Tax Subchapter C - Miscellaneous Sec. 2204 - Discharge of fiduciary from personal liability

2023年8月30日 · If the executor makes written application to the Secretary for determination of the amount of the tax and discharge from personal liability therefor, the Secretary (as soon as possible, and in any event within 9 months after the making of such application, or, if the application is made before the return is filed, then within 9 months after the ...

§2204. Discharge of fiduciary from personal li-ability (a) General rule If the executor makes written application to the Secretary for determination of the amount of the tax and discharge from personal liability therefor, the Secretary (as soon as possible, and in any event within 9 months after the making

Get full details of 26 U.S.C. § 2204 : INTERNAL REVENUE CODE — ESTATE AND GIFT TAXES — ESTATE TAX — MISCELLANEOUS — Discharge of fiduciary from personal liability on CaseMine.