26 CFR 20.6071-1
§ 20.6071-1 Time for filing preliminary notice required by § 20.6036-1.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 20.6071-1, § 20.6071-1 Time for filing preliminary notice required by § 20.6036-1, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112678
- Permanent ID
ys:prov:112678@1- SHA-256
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.