26 USC 6036: Notice of qualification as executor or receiver
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26 USC 6036: Notice of qualification as executor or receiver Text contains those laws in effect on November 20, 2024
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 61-INFORMATION AND RETURNSSubchapter A-Returns and RecordsPART III-INFORMATION RETURNSSubpart A-Information Concerning Persons Subject to Special Provisions
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§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 .)


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.