1996 US Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 71 - TRANSFEREES AND FIDUCIARIES
Sec. 6903 - Notice of fiduciary relationship
View Metadata| Publication Title | United States Code, 1994 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE CHAPTER 71 - TRANSFEREES AND FIDUCIARIES Sec. 6903 - Notice of fiduciary relationship |
| Contains | section 6903 |
| Date | 1996 |
| Laws in Effect as of Date | January 6, 1997 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Aug. 16, 1954, ch. 736, 68A Stat. 843; Oct. 4, 1976, Pub. L. 94-455, title XIX, §1906(b)(13)(A), 90 Stat. 1834. |
| Statutes at Large Reference | 90 Stat. 1834 |
| Public Law References | Public Law 94-455 |
§6903. Notice of fiduciary relationship (a) Rights and obligations of fiduciary
Upon notice to the Secretary that any person is acting for another person in a fiduciary capacity, such fiduciary shall assume the powers, rights, duties, and privileges of such other person in respect of a tax imposed by this title (except as otherwise specifically provided and except that the tax shall be collected from the estate of such other person), until notice is given that the fiduciary capacity has terminated.
(b) Manner of noticeNotice under this section shall be given in accordance with regulations prescribed by the Secretary.
(Aug. 16, 1954, ch. 736, 68A Stat. 843; Oct. 4, 1976, Pub. L. 94–455, title XIX, §1906(b)(13)(A), 90 Stat. 1834.)
Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Cross ReferencesAddress for notice of—
Deficiency, see section 6212 of this title.
Liability, see section 6901 of this title.
Notice of qualification as executor or receiver, see section 6036 of this title.
Section Referred to in Other SectionsThis section is referred to in sections 6040, 6901, 7609 of this title.
Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.
