---
kind: "section"
citation: "26 U.S.C. § 6036"
title: "26"
title_heading: "Internal Revenue Code"
number: "6036"
heading: "Notice of qualification as executor or receiver"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6036"
units:
  - "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. Notice of qualification as executor or receiver


Every receiver, trustee in a case under [title 11](/usc/11.md) of the United States Code, assignee for benefit of creditors, or other like [fiduciary](/usc/26/7701.md?p=a-6), and every executor (as defined in [section 2203](/usc/26/2203.md)), shall give notice of his qualification as such to the [Secretary](/usc/26/7701.md?p=a-11-B) in such manner and at such time as may be required by regulations of the [Secretary](/usc/26/7701.md?p=a-11-B). The [Secretary](/usc/26/7701.md?p=a-11-B) may by regulation provide such exemptions from the requirements of this section as the [Secretary](/usc/26/7701.md?p=a-11-B) deems proper.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 744; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–589, § 6(i)(6), Dec. 24, 1980, 94 Stat. 3410.)

## Notes

### 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 Amendment

Amendment 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.