Internal Revenue Code:Sec. 6036. Notice of qualification as executor or receiver

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE 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
         

Statute

    Sec. 6036. Notice of qualification as executor or receiver
 
      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 be regulation provide such exemptions
    from the requirements of this section as the Secretary deems
    proper.
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 744; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96-589,
    Sec. 6(i)(6), Dec. 24, 1980, 94 Stat. 3410.)
 

Miscellaneous

                                 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.
                      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.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 6872, 7269 of this title.