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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 71— TRANSFEREES AND FIDUCIARIES · § 6903

§ 6903. Notice of fiduciary relationship

131 words·~1 min read·/usc/title-26/section-6903

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(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.)
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  • Aug. 16, 1954, ch. 736
  • 68A Stat. 843
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • Pub. L. 94–455
Citation graph
cites case law
§ 6903
Notice of fiduciary relationship
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 843
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 94–455
Cites 5Cited by 0 across 0 sources
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