26 CFR 1.6036-1 - Notice of qualification as executor or receiver.

Regulations last checked for updates: Feb 13, 2026

Title 26 - Internal Revenue last revised: Feb 11, 2026

View all text of Part 1 [§ 1.1551-1 - § 1.9300-1]

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

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).

authority: 26 U.S.C. 7805,unless

source: Sections 1.1401-1 through 1.1403-1 contained in T.D. 6691, 28 FR 12796, Dec. 3, 1963, unless otherwise noted.

cite as: 26 CFR 1.6036-1