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

Regulations last checked for updates: May 24, 2025

Title 26 - Internal Revenue last revised: May 20, 2025

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