# Treas. Reg. § 1.6036-1: Notice of qualification as executor or receiver.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.6036-1>. Interprets 26 U.S.C. § 6036.

For provisions relating to the notice required of fiduciaries, see the regulations under section 6036 contained in part 301 of this chapter (Regulations on Procedure and Administration).