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2019 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 71 - Transferees and Fiduciaries
Sec. 6903 - Notice of fiduciary relationship
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| 26 U.S.C. § 6903 (2019) |
| §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. |
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(Aug. 16, 1954, ch. 736, 68A Stat. 843; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) |
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AMENDMENTS
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing. |
| United States Code, 2018 Edition, Supplement 1, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 71 - TRANSFEREES AND FIDUCIARIES Sec. 6903 - Notice of fiduciary relationship |
| section 6903 |
| 2019 |
| January 24, 2020 |
| No |
| standard |
| 90 Stat. 1834 |
| Public Law 94-455 |
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