Title 26 — Internal Revenue CodeRelease 119-73
§6036 Notice of Qualification as Executor or Receiver
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart A— Information Concerning Persons Subject to Special Provisions › § 6036
Summary
Receivers, bankruptcy trustees, assignees for creditors, similar fiduciaries, and executors of estates must notify the IRS when they take on that role, in the manner and time set by regulations. The IRS can create exemptions from this requirement.
Full Legal Text
Title 26, §6036
Internal Revenue Code — Source: USLM XML via OLRC
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
Notes & Related Subsidiaries
Editorial Notes
Amendments
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 AmendmentAmendment 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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6036
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73