§ 1.6036-1 Notice of qualification as executor or receiver.§ 20.6036-1 Notice of qualification as executor of estate of decedent dying before 1971.§ 20.6036-2 Notice of qualification as executor of estate of decedent dying after 1970.§ 301.6036-1 Notice required of executor or of receiver or other like fiduciary.
Amended 1976, 1980
- 1980 Pub. L. 96-589 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 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
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.