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INTERNAL REVENUE CODE OF 1986


Index  » Subtitle F  » Chapter 61  » Subchapter A  » I.R.C. 6036

I.R.C. 6036
Notice of qualification as executor or receiver

Current through December 21, 2022 (Pub. L. 117-262)


§ 6035 « Browse » § 6037

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I.R.C. § 6036.  Notice of qualification as executor or receiver

Every receiver, trustee in a case under title 11 of the United States Code, assignee for benefit of creditors, or other like fiduciary, and every executor (as defined in section 2203), shall give notice of his qualification as such to the Secretary in such manner and at such time as may be required by regulations of the Secretary. The Secretary may by regulation provide such exemptions from the requirements of this section as the Secretary deems proper.

(Aug. 16, 1954, ch. 736, 68A Stat. 744; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–589, §6(i)(6), Dec. 24, 1980, 94 Stat. 3410.)


Section Information

Editorial Notes

Amendments

1980—Pub. L. 96–589 substituted "trustee in a case under title 11 of the United States Code" for "trustee in bankruptcy".

1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date of 1980 Amendment

Amendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title.


Regulations for I.R.C. 6036 (Return to Top)

§ 1.6036-1Notice of qualification as executor or receiver
§ 20.6036-1Notice of qualification as executor of estate of decedent dying before 1971
§ 20.6036-2Notice of qualification as executor of estate of decedent dying after 1970
§ 301.6036-1Notice required of executor or of receiver or other like fiduciary

The Regulations cited above were determined based on programmatic database analysis using data provided by the Government Publishing Office. TouchTax attempts to hide unrelated regulation provisions. Due to limited GPO data, however, certain unrelated regulations may appear in some instances.

 

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