26 U.S.C. § 6036 — Notice of qualification as executor or receiver
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 77 words · no verdicts yet
This section requires specified fiduciaries and executors to notify the Secretary when they qualify for their roles. It allows regulatory exemptions.
Every receiver, trustee in a title 11 case, assignee for creditors, similar fiduciary*, and executor defined in section 2203 must notify the Secretary* of qualifying for that role, in the way and at the time regulations require. Regulations may exempt persons from this requirement.
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.
Source credit: (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.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
- 1980Amended · Pub. L. 96-589 · 94 Stat. 3410
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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