---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch71"
level: "chapter"
label: "Chapter 71"
heading: "Transferees and Fiduciaries"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch71"
sections_count: 5
---

# Chapter 71 — Transferees and Fiduciaries

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration

## Sections

- [§6901. Transferred assets](/usc/26/6901.md)
- [§6902. Provisions of special application to transferees](/usc/26/6902.md)
- [§6903. Notice of fiduciary relationship](/usc/26/6903.md)
- [§6904. Prohibition of injunctions](/usc/26/6904.md)
- [§6905. Discharge of executor from personal liability for decedent’s income and gift taxes](/usc/26/6905.md)