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26 CFR 1.651(a)-5

§ 1.651(a)-5 Estates.

United States · 26 CFR — Internal Revenue · Status: effective

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Citation
26 CFR 1.651(a)-5, § 1.651(a)-5 Estates, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110614
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ys:prov:110614@1
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f18469528e0139a85189295d9a1cd53a144a3d3b6f7eb40bef40770bc2477921

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Full text

Subpart B has no application to an estate.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.