26-U.S.C.-6903

§6903 – Notice of Fiduciary Relationship

Pathway

Title 26 > Subtitle F > Chapter 71 > Section 6903

Details

• Reference: Section 6903
• Legend: §6903 – Notice of Fiduciary Relationship
• USCode Year: 2013

Provision Content

(a) Rights and obligations of fiduciary

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.

(b) Manner of notice

Notice under this section shall be given in accordance with regulations prescribed by the Secretary.

(Aug. 16, 1954, ch. 736, 68A Stat. 843; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Amendments

1976—Pub. L. 94–455 struck out or his delegate after Secretary wherever appearing.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-6861 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-6861, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

Topic Map

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