{"data":{"id":"us/26-u.s.c.-6036","jurisdiction":"us","citation":"26 U.S.C. § 6036","heading":"Notice of qualification as executor or receiver","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 61—INFORMATION AND RETURNS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"aa6fead616e246380347363f6f1b2314a09eb743ba8becadf2bf79a8e3f45832","source_id":"us","stale":true,"prev":"us/26-u.s.c.-6035","next":"us/26-u.s.c.-6037"},"notice":"GroundRules: Original legal text. Not legal advice."}