26 CFR § 20.6071-1 - Time for filing preliminary notice required by § 20.6036-1.
---
identifier: "/us/cfr/t26/s20.6071-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 20.6071-1 - Time for filing preliminary notice required by § 20.6036-1."
title_number: 26
title_name: "Internal Revenue"
section_number: "20.6071-1"
section_name: "Time for filing preliminary notice required by § 20.6036-1."
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: "2026-03-24"
last_updated: "2026-03-24"
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"
---
# 20.6071-1 Time for filing preliminary notice required by § 20.6036-1.
In the case of the estate of a decedent dying before January 1, 1971, if a duly qualified executor or administrator of the estate of such a decedent who was a resident or a citizen of the United States qualifies within 2 months after a decedent's death, or if a duly qualified executor or administrator of the estate of such a decedent who was a nonresident not a citizen qualifies within the United States within 2 months after the decedent's death, the preliminary notice required by § 20.6036-1 must be filed within 2 months after his qualification. If no such executor or administrator qualifies within that period, the preliminary notice must be filed within 2 months of the decedent's death.
[T.D. 7238, 37 FR 28721, Dec. 29, 1972]