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2003 U.S. Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 71 - TRANSFEREES AND FIDUCIARIES
Sec. 6903 - Notice of fiduciary relationship

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Metadata
Publication TitleUnited States Code, 2000 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
CHAPTER 71 - TRANSFEREES AND FIDUCIARIES
Sec. 6903 - Notice of fiduciary relationship
Containssection 6903
Date2003
Laws in Effect as of DateJanuary 19, 2004
Positive LawNo
Dispositionstandard
Source CreditAug. 16, 1954, ch. 736, 68A Stat. 843; Pub. L. 94-455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.
Statutes at Large Reference90 Stat. 1834
Public Law ReferencesPublic Law 94-455

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§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 notice

Notice under this section shall be given in accordance with regulations prescribed by the Secretary.

(Aug. 16, 1954, ch. 736, 68A Stat. 843; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Section Referred to in Other Sections

This section is referred to in sections 6040, 6901, 7609 of this title.

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