26 U.S.C. § 6904

Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)

Section 6904 - Prohibition of injunctions

For prohibition of suits to restrain enforcement of liability of transferee, or fiduciary, see section 7421(b).

26 U.S.C. § 6904

Aug. 16, 1954, ch. 736, 68A Stat. 843.

fiduciary

The term "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person.