Internal Revenue Code · 26 U.S.C.
§ 6036. Notice of qualification as executor or receiver
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6036
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- October 4, 1976 by Pub. L. 94–455
- Last amended
- December 24, 1980 by Pub. L. 96–589
- Amendments
- 1 dated changes in the source credit
- Length
- 110 words · about 1 min to read
- Cross-references
- cites 1; cited by 1 Code section and 3 other regulations
- Regulations
- 4 issued under this section
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.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 6036
- § 1.6036-1 Notice of qualification as executor or receiver.
- § 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.
- § 301.6036-1 Notice required of executor or of receiver or other like fiduciary.
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited by 1 Code section
Cited in 3 regulations not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 96–589
- Enacted by Pub. L. 94–455
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 61 INFORMATION AND RETURNS
- Subchapter A Returns and Records
- Part III INFORMATION RETURNS
- Subpart A Information Concerning Persons Subject to Special Provisions
Nearby sections
- § 6033 Returns by exempt organizations
- § 6034 Returns by certain trusts
- § 6034A Information to beneficiaries of estates and trusts
- § 6035 Basis information to persons acquiring property from decedent
- § 6036 Notice of qualification as executor or receiver
- § 6037 Return of S corporation
- § 6038 Information reporting with respect to certain foreign corporations and partnerships
- § 6038A Information with respect to certain foreign-owned corporations
- § 6038B Notice of certain transfers to foreign persons
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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.