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26 U.S.C. § 6903

Notice of fiduciary relationship

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 6903, Notice of fiduciary relationship, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464337
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Full text

Upon notice to the Secretary that any person is acting for another person in a fiduciary capacity, such fiduciary shall assume the powers, rights, duties, and privileges of such other person in respect of a tax imposed by this title (except as otherwise specifically provided and except that the tax shall be collected from the estate of such other person), until notice is given that the fiduciary capacity has terminated. Notice under this section shall be given in accordance with regulations prescribed by the Secretary.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally