26-U.S.C.-6036

26-U.S.C.-6036

§6036 – Notice of Qualification As Executor Or Receiver

Pathway

Title 26 > Subtitle F > Chapter 61 > Subchapter A > Part III > Subpart A > Section 6036

Details

  • Reference: Section 6036
  • Legend: §6036 – Notice of Qualification As Executor Or Receiver
  • USCode Year: 2013

Provision Content

Every receiver, trustee in a case under title 11 of the United States Code, assignee for benefit of creditors, or other like fiduciary, and every executor (as defined in section 2203), shall give notice of his qualification as such to the Secretary in such manner and at such time as may be required by regulations of the Secretary. The Secretary may be regulation provide such exemptions from the requirements of this section as the Secretary deems proper.

(Aug. 16, 1954, ch. 736, 68A Stat. 744; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–589, §6(i)(6), Dec. 24, 1980, 94 Stat. 3410.)

Amendments

1980—Pub. L. 96–589 substituted trustee in a case under title 11 of the United States Code for trustee in bankruptcy.

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

Effective Date of 1980 Amendment

Amendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-6017 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-6017, 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.

Title 26 – Internal Revenue Code in the Legal Encyclopedia: Information Returns

In this entry about Title 26 – Internal Revenue Code, find legal reference material, bibliographies and premiere content related to information returns in the American Encyclopedia of Law, presenting a comprehensive view of the United States information returns-specific issues, written by authorities in the field.

Topic Map


Posted

in

,

by

Comments

Leave a Reply

Your email address will not be published. Required fields are marked *