# Treas. Reg. § 20.6071-1: Time for filing preliminary notice required by § 20.6036-1.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-20.6071-1>. Interprets 26 U.S.C. § 6071.

In the case of the estate of a decedent dying before January 1, 1971, if a duly qualified executor or administrator of the estate of such a decedent who was a resident or a citizen of the United States qualifies within 2 months after a decedent's death, or if a duly qualified executor or administrator of the estate of such a decedent who was a nonresident not a citizen qualifies within the United States within 2 months after the decedent's death, the preliminary notice required by § 20.6036-1 must be filed within 2 months after his qualification. If no such executor or administrator qualifies within that period, the preliminary notice must be filed within 2 months of the decedent's death. 

[T.D. 7238, 37 FR 28721, Dec. 29, 1972]