{"data":{"id":"us/26-cfr-1.651-a-5","jurisdiction":"us","citation":"26 CFR 1.651(a)-5","heading":"(a)-5 Estates.","body":"Subpart B has no application to an estate.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"f18469528e0139a85189295d9a1cd53a144a3d3b6f7eb40bef40770bc2477921","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.651-a-4","next":"us/26-cfr-1.651-b-1"},"notice":"GroundRules: Original legal text. Not legal advice."}