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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 6036 Notice of qualification as executor or receiver us united_states_code code_section 26 INTERNAL REVENUE CODE 61 INFORMATION AND RETURNS 6036 26 U.S.C. § 6036 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s6036 data/legal/raw/us/code/title-26/usc26.xml ddb58fc92ab3a086bd7b9fe2fde9a97f9e4dd06bbe3bd8869f4d7772c0952f3f a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 dd50f33badb7b0fcdbfc9be7705d5b57dfa21118abc3758460e1047228dfa338 2026-07-04 official
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26 U.S.C. § 6036 - Notice of qualification as executor or receiver

Text

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. 94455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96589, § 6(i)(6), Dec. 24, 1980, 94 Stat. 3410.)

Notes

Editorial Notes

Amendments1980—Pub. L. 96589 substituted “trustee in a case under title 11 of the United States Code” for “trustee in bankruptcy”. 1976—Pub. L. 94455 struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date of 1980 AmendmentAmendment by Pub. L. 96589 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. 96589, set out as a note under section 108 of this title.