# 26 U.S.C. § 6036: Notice of qualification as executor or receiver

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6036>. Cite pinpoints as 26 U.S.C. § 6036(a)(1).

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.

## Regulations

- [Treas. Reg. § 1.6036-1](/26/reg/1.6036-1.md): Notice of qualification as executor or receiver. (interprets § 6036)
- [Treas. Reg. § 20.6036-1](/26/reg/20.6036-1.md): Notice of qualification as executor of estate of decedent dying before 1971. (interprets § 6036)
- [Treas. Reg. § 20.6036-2](/26/reg/20.6036-2.md): Notice of qualification as executor of estate of decedent dying after 1970. (interprets § 6036)
- [Treas. Reg. § 301.6036-1](/26/reg/301.6036-1.md): Notice required of executor or of receiver or other like fiduciary. (interprets § 6036)

## Leading cases

- [Estate of Gudie v. Commissioner, 137 T.C. 165 (2011)](https://www.courtlistener.com/opinion/4697251/estate-of-gudie-v-commr/)

## Connections

Cites: § 2203 Definition of executor

Cited by: § 6872 Suspension of period on assessment

Derived from: 1939 § 274; 1939 § 820

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 744
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834
- 1980-12-24: [Pub. L. 96-589](/26/act/96-589.md), 94 Stat. 3410