26 U.S.C. § 6036
Notice of qualification as executor or receiver
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.
Notes of Decisions
Cited in 2
cases, 1966–1983 · leading case: Nicholas v. United States, 384 U.S. 678 (1966).
Nicholas v. United States, 384 U.S. 678 (1966). “See also 26 U. S. C. § 6036 (1964 ed.) (notice of qualification of trustee).”
Gary L. Ryan v. Bureau of Alcohol, Tobacco & Firearms, 715 F.2d 644 (D.C. Cir. 1983). “§ 6057 ; and “notices of qualification” required to be filed *647 by executors and receivers, 26 U.S.C. § 6036 . (The last of these is quite similar in nature and effect to the “notice of intent to manufacture” at issue in the present case.”
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