26 CFR 20.6036-2
§ 20.6036-2 Notice of qualification as executor of estate of decedent dying after 1970.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 20.6036-2, § 20.6036-2 Notice of qualification as executor of estate of decedent dying after 1970, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112674
- Permanent ID
ys:prov:112674@1- SHA-256
3d83b62d202a9993ed3e8b23a5de03d5868bcb3644937addb66e3faf7ba1429d
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
In the case of the estate of a decedent dying after December 31, 1970, no special notice of qualification as executor of an estate is required to be filed. The requirement of section 6036 for notification of qualification as executor of an estate shall be satisfied by the filing of the estate tax return required by section 6018 and the regulations thereunder.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.