Treasury Regulations · 26 CFR
§ 20.6071-1. Time for filing preliminary notice required by § 20.6036-1.
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. § 6071
Cite as 26 CFR § 20.6071-1
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. § 6071
- Length
- 133 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 2
In the case of the estate of a decedent dying before January 1, 1971, if a duly qualified executor or administrator of the estate of such a decedent who was a resident or a citizen of the United States qualifies within 2 months after a decedent's death, or if a duly qualified executor or administrator of the estate of such a decedent who was a nonresident not a citizen qualifies within the United States within 2 months after the decedent's death, the preliminary notice required by § 20.6036-1 must be filed within 2 months after his qualification. If no such executor or administrator qualifies within that period, the preliminary notice must be filed within 2 months of the decedent's death.
[T.D. 7238, 37 FR 28721, Dec. 29, 1972]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Cited by 2 other regulations
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
- § 20.6036-2 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.
- § 20.6075-1 Returns; time for filing estate tax return.
- § 20.6081-1 Extension of time for filing the return.
- § 20.6091-1 Place for filing returns or other documents.
- § 20.6091-2 Exceptional cases.