26 U.S.C. § 6903 — Notice of fiduciary relationship
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 95 words · no verdicts yet
This section addresses Notice of fiduciary relationship. (a) Rights and obligations of fiduciary Upon notice to the Secretary that any person is acting for another person in a fiduciary capacity, such fiduciary must assume the powers, rights, duties, and privileges of such other person in…
(a) Rights and obligations of fiduciary* Upon notice to the Secretary* that any person is acting for another person in a fiduciary capacity, such fiduciary must assume the powers, rights, duties, and privileges of such other person in respect of a tax imposed by this title (except as otherwise specifically provided and except that the tax must be collected from the estate of such other person), until notice is given that the fiduciary capacity has end.
(b) Manner of notice Notice under this section must be given under regulations prescribed by the Secretary.
Upon notice to the Secretary* that any person is acting for another person in a fiduciary capacity, such fiduciary shall assume the powers, rights, duties, and privileges of such other person in respect of a tax imposed by this title (except as otherwise specifically provided and except that the tax shall be collected from the estate of such other person), until notice is given that the fiduciary capacity has terminated.
Notice under this section shall be given in accordance with regulations prescribed by the Secretary.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 843; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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