{"data":{"id":"us/26-cfr-20.6071-1","jurisdiction":"us","citation":"26 CFR 20.6071-1","heading":"-1 Time for filing preliminary notice required by § 20.6036-1.","body":"In the case of the estate of a decedent dying before January 1, 1971, if a duly qualified executor or administrator of the estate of such a decedent who was a resident or a citizen of the United States qualifies within 2 months after a decedent's death, or if a duly qualified executor or administrator of the estate of such a decedent who was a nonresident not a citizen qualifies within the United States within 2 months after the decedent's death, the preliminary notice required by § 20.6036-1 must be filed within 2 months after his qualification. If no such executor or administrator qualifies within that period, the preliminary notice must be filed within 2 months of the decedent's death.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER B—ESTATE AND GIFT TAXES","PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954"],"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":"0d348ee16bc3797b75fe0fd86f46379e3b2b43a8e82d811cf77b519de9e83e82","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-20.6065-1","next":"us/26-cfr-20.6075-1"},"notice":"GroundRules: Original legal text. Not legal advice."}