Treasury Regulations · 26 CFR
§ 20.6036-2. Notice of qualification as executor of estate of decedent dying after 1970.
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 § 20.6036-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 29, 1972 by T.D. 7238
- Issued under
- 26 U.S.C. § 6036
- Length
- 68 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 0
In the case of the estate of a decedent dying after December 31, 1970, no special notice of qualification as executor of an estate is required to be filed. The requirement of section 6036 for notification of qualification as executor of an estate shall be satisfied by the filing of the estate tax return required by section 6018 and the regulations thereunder.
[T.D. 7238, 37 FR 28721, Dec. 29, 1972]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 7238 (37 FR 28721)
Where it sits in 26 CFR
- Subchapter B Estate and gift taxes
- Part 20 Estate tax; estates of decedents dying after august 16, 1954
- Procedure and Administration
Nearby sections
- § 20.6018-2 Returns; person required to file return.
- § 20.6018-3 Returns; contents of returns.
- § 20.6018-4 Returns; documents to accompany the return.
- § 20.6036-1 Notice of qualification as executor of estate of decedent dying before 1971.
- § 20.6036-2 Notice of qualification as executor of estate of decedent dying after 1970.
- § 20.6060-1 Reporting requirements for tax return preparers.
- § 20.6061-1 Signing of returns and other documents.
- § 20.6065-1 Verification of returns.
- § 20.6071-1 Time for filing preliminary notice required by § 20.6036-1.