United States Code (Last Updated: May 24, 2014) |
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 |
§ 6036. Notice of qualification as executor or receiver
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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.
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 Amendment
Amendment by Pub. L. 96–589 effective