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26 CFR 1.6036-1

§ 1.6036-1 Notice of qualification as executor or receiver.

United States · 26 CFR — Internal Revenue · Status: effective

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26 CFR 1.6036-1, § 1.6036-1 Notice of qualification as executor or receiver, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112074
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Full text

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).

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.