26 CFR Part 20›PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954›Procedure and Administration

§ 20.6036-2 Notice of qualification as executor of estate of decedent dying after 1970.

26 CFR Part 20 · 2026-09-24 edition · updated 2026-10-02 · California

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 6036 for notification of qualification as executor of an estate shall be satisfied by the filing of the estate tax return required by section 6018 and the regulations thereunder.

[T.D. 7238, 37 FR 28721, Dec. 29, 1972]

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▸Contents — 26 CFR Part 20

26 CFR Part 20

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