§6036 — Notice of qualification as executor or receiver
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Statute Text — 26 U.S.C. §6036
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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.6036-1 Notice of qualification as executor or receiver
- Treas. Reg. §Treas. Reg. §20.6036-1 Notice of qualification as executor of estate of decedent dying before 1971
- Treas. Reg. §Treas. Reg. §20.6036-1(a) Preliminary notice for estates of decedents dying before January 1, 1971.
- Treas. Reg. §Treas. Reg. §20.6036-1(b) Persons required to file.
- Treas. Reg. §Treas. Reg. §20.6036-1(i) Subject to the provisions of subdivisions (ii) and (iii) of this subparagraph, a preliminary notice must be filed on Form 705 if that part of the decedent's gross estate situated in the United States exceeded $30,000 in value on the date of his death (see §§ 20.
- Treas. Reg. §Treas. Reg. §20.6036-2 Notice of qualification as executor of estate of decedent dying after 1970
- Treas. Reg. §Treas. Reg. §301.6036-1 Notice required of executor or of receiver or other like fiduciary
- Treas. Reg. §Treas. Reg. §301.6036-1(a) §301.6036-1(a)
- Treas. Reg. §Treas. Reg. §301.6036-1(b) Executors, administrators, and persons in possession of property of decedent.
- Treas. Reg. §Treas. Reg. §301.6036-1(c) Notice of fiduciary relationship.
- Treas. Reg. §Treas. Reg. §301.6036-1(d) Suspension of period on assessment.
- Treas. Reg. §Treas. Reg. §301.6036-1(e) Applicability.
- Treas. Reg. §Treas. Reg. §301.6036-1(f) Cross references.
10 Citing Cases
Section 6036 provides in part: "every executor (as defined in section 2203),- shäll give notice ,0f his qualification as such to the Secretary in such manner and at such time as may- be required by regulations of the Secretary." Section 6903(a) provides: SEC.
Section 6036 provides in part: “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.” Section 6903(a) provides: SEC. 6903(a). Rights and Obligations of Fiduciary. — Upon notice to the Secretary that any person
tale's receivership proceedings. New Jersey law requires a receiver to, within 30 days following the date of his appointment, give notice requiring all creditors to present their claims in writing. N.J. Stat. Ann. see 14A:14-15 (West 2001); see also sec. 6036; sec. 301.6036-1, Proceed. & Admin. Regs. (requiring receivers to give notice oftheir designation to the IRS within 10 days ofappointment). The receiver in this case was appointed on March 3, 2000. As is relevant here, respondent could have
tale's receivership proceedings. New Jersey law requires a receiver to, within 30 days following the date of his appointment, give notice requiring all creditors to present their claims in writing. N.J. Stat. Ann. see 14A:14-15 (West 2001); see also sec. 6036; sec. 301.6036-1, Proceed. & Admin. Regs. (requiring receivers to give notice oftheir designation to the IRS within 10 days ofappointment). The receiver in this case was appointed on March 3, 2000. As is relevant here, respondent could have
tale's receivership proceedings. New Jersey law requires a receiver to, within 30 days following the date of his appointment, give notice requiring all creditors to present their claims in writing. N.J. Stat. Ann. see 14A:14-15 (West 2001); see also sec. 6036; sec. 301.6036-1, Proceed. & Admin. Regs. (requiring receivers to give notice oftheir designation to the IRS within 10 days ofappointment). The receiver in this case was appointed on March 3, 2000. As is relevant here, respondent could have
tale's receivership proceedings. New Jersey law requires a receiver to, within 30 days following the date of his appointment, give notice requiring all creditors to present their claims in writing. N.J. Stat. Ann. see 14A:14-15 (West 2001); see also sec. 6036; sec. 301.6036-1, Proceed. & Admin. Regs. (requiring receivers to give notice oftheir designation to the IRS within 10 days ofappointment). The receiver in this case was appointed on March 3, 2000. As is relevant here, respondent could have