§ 6036. Notice of qualification as executor or receiver

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.

1. 1954

   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. 744

2. 1976

   Pub. 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”.

3. 1980

   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