26 USC § 6036 - Notice of qualification as executor or receiver

---
identifier: "/us/usc/t26/s6036"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6036 - Notice of qualification as executor or receiver"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6036"
section_name: "Notice of qualification as executor or receiver"
chapter_number: 61
chapter_name: "INFORMATION AND RETURNS"
subchapter_number: "A"
subchapter_name: "Returns and Records"
part_number: "III"
part_name: "INFORMATION RETURNS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(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.)"
---


# § 6036. Notice of qualification as executor or receiver

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.

---

**Source Credit**: (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.)

## Editorial Notes

### Amendments

1980— substituted “trustee in a case under title 11 of the United States Code” for “trustee in bankruptcy”.

1976— struck out “or his delegate” after “Secretary” wherever appearing.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1980 Amendment

Amendment by  effective , but not applicable to proceedings under Title 11, Bankruptcy, commenced before , see , set out as a note under .