Treasury Regulations · 26 CFR
§ 1.6036-1. Notice of qualification as executor or receiver.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6036
Cite as 26 CFR § 1.6036-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6036
- Length
- 27 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
For provisions relating to the notice required of fiduciaries, see the regulations under section 6036 contained in part 301 of this chapter (Regulations on Procedure and Administration).
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Information returns
Nearby sections
- § 1.6034-1 Information returns required of trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).
- § 1.6035-0 Table of contents.
- § 1.6035-1 Basis information to persons acquiring property from decedent.
- § 1.6035-2 Transitional relief.
- § 1.6036-1 Notice of qualification as executor or receiver.
- § 1.6037-1 Return of electing small business corporation.
- § 1.6037-2 Required use of electronic form for income tax returns of electing small business corporations.
- § 1.6038-1 Information returns required of domestic corporations with respect to annual accounting periods of certain foreign corporations beginning before January 1, 1963.
- § 1.6038-2 Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations.