Title 26 — Internal Revenue Code
Part III · Chapter 61 — Information and Returns
§ 6036. Notice of qualification as executor or receiver
Statutory text
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.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 16, 1954, ch. 736, 68A Stat. 744 · 68A Stat. 744
Enacted · 26 U.S.C. § 6036
Aug. 16, 1954, ch. 736, 68A Stat. 744
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 744Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 6036
Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing
Source evidence
Code amendment note
Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.Enacted provision · exact public law section
(A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.Pub. L. 96–589 § 6(i)(6) · 94 Stat. 3389
Substituted · 26 U.S.C. § 6036
Pub. L. 96–589 substituted “trustee in a case under title 11 of the United States Code” for “trustee in bankruptcy”
Source evidence
Code amendment note
Pub. L. 96–589 substituted “trustee in a case under title 11 of the United States Code” for “trustee in bankruptcy”.Enacted provision · exact public law section
(6) Section 6036 (relating to notice of qualification as executor or receiver) is amended by striking out “trustee in bankruptcy” and inserting in lieu thereof “trustee in a case under title 11 of the United States Code”.Effective date note
Amendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title.
2 of 3 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments1976–1980 · 2 rounds
1980
Pub. L. 96–589 substituted “trustee in a case under title 11 of the United States Code” for “trustee in bankruptcy”.
1976
Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date of 1980 Amendment
Amendment by Pub. L. 96–589 effective , but not applicable to proceedings under Title 11, Bankruptcy, commenced before , see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title.
Credits
1954–1980 · 3 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 744
- 1976Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834
- 1980Pub. L. 96–589, § 6(i)(6), , 94 Stat. 3410.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 744; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834; Pub. L. 96–589, § 6(i)(6), , 94 Stat. 3410.)