Implements § 6036Open in workspace
Reg. § 20.6036-2 Notice of qualification as executor of estate of decedent dying after 1970.
26 CFR § 20.6036-2eCFR, current through 2026-07-14
In the case of the estate of a decedent dying after December 31, 1970, no special notice of qualification as executor of an estate is required to be filed. The requirement of section for notification of qualification as executor of an estate shall be satisfied by the filing of the estate tax return required by section and the regulations thereunder.
[T.D. 7238, 37 FR 28721, Dec. 29, 1972]