26 CFR § 20.6036-2 - Notice of qualification as executor of estate of decedent dying after 1970.

---
identifier: "/us/cfr/t26/s20.6036-2"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 20.6036-2 - Notice of qualification as executor of estate of decedent dying after 1970."
title_number: 26
title_name: "Internal Revenue"
section_number: "20.6036-2"
section_name: "Notice of qualification as executor of estate of decedent dying after 1970."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "ESTATE AND GIFT TAXES"
part_number: "20"
part_name: "ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954"
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."
regulatory_source: "T.D. 6296, 23 FR 4529, June 24, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted."
cfr_part: "20"
---


# 20.6036-2 Notice of qualification as executor of estate of decedent dying after 1970.

In the case of the estate of a decedent dying after December 31, 1970, no special notice of qualification as executor of an estate is required to be filed. The requirement of section 6036 for notification of qualification as executor of an estate shall be satisfied by the filing of the estate tax return required by section 6018 and the regulations thereunder.

[T.D. 7238, 37 FR 28721, Dec. 29, 1972]