{"data":{"id":"us/26-cfr-1.6036-1","jurisdiction":"us","citation":"26 CFR 1.6036-1","heading":"-1 Notice of qualification as executor or receiver.","body":"For provisions relating to the notice required of fiduciaries, see the regulations under section 6036 contained in part 301 of this chapter (Regulations on Procedure and Administration).","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"9d41f24c9f76bae6f513d08d51d7caf64fdee856d305155ddd89d26b5653d5da","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.6035-2","next":"us/26-cfr-1.6037-1"},"notice":"GroundRules: Original legal text. Not legal advice."}