§ 6036. Notice of qualification as executor or receiver

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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 by 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.)

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Public Law 96–589
To amend the Internal Revenue Code of 1954 to provide for the tax treatment of bankruptcy, insolvency, and similar proceedings, and for other purposes

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U.S. Code

Income from discharge of indebtedness
§ 108

9 references not yet in our index

Aug. 16, 1954, ch. 736
68A Stat. 744
Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
90 Stat. 1834
Pub. L. 96–589, § 6(i)(6)
94 Stat. 3410
Pub. L. 96–589
Pub. L. 94–455
section 7(e) of Pub. L. 96–589

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§ 6036

Notice of qualification as executor or receiver

Stat.×1

U.S.C.§ 108

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 744

Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)

Stat.90 Stat. 1834

Pub. L.Pub. L. 96–589, § 6(i)(6)

Cites 10 · showing 6Cited by 1 across 1 source