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

---
identifier: "/us/cfr/t26/s1.6036-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 1.6036-1 - Notice of qualification as executor or receiver."
title_number: 26
title_name: "Internal Revenue"
section_number: "1.6036-1"
section_name: "Notice of qualification as executor or receiver."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "INCOME TAX"
part_number: "1"
part_name: "INCOME TAXES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805, unless otherwise noted."
regulatory_source: "T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted."
cfr_part: "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).