26 U.S.C. § 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.
Source: view the official text
Cited by 7
- 26 CFR § 1.6012-3 — Returns by fiduciaries.
- 26 CFR § 1.860F-4 — REMIC reporting requirements and other administrative rules.
- 26 CFR § 301.6212-1 — Notice of deficiency.
- 26 CFR § 301.6903-1 — Notice of fiduciary relationship.
- 26 U.S.C. § 6212 — Notice of deficiency
- 26 U.S.C. § 6901 — Transferred assets
- 26 U.S.C. § 7609 — Special procedures for third-party summonses
Nearby sections (25 sections)
- 6851 · Termination assessments of income tax
- 6852 · Termination assessments in case of flagrant political…
- 6861 · Jeopardy assessments of income, estate, gift, and certain excise…
- 6862 · Jeopardy assessment of taxes other than income, estate, gift,…
- 6863 · Stay of collection of jeopardy assessments
- 6864 · Termination of extended period for payment in case of carryback
- 6867 · Presumptions where owner of large amount of cash is not…
- 6871 · Claims for income, estate, gift, and certain excise taxes in…
- 6872 · Suspension of period on assessment
- 6873 · Unpaid claims
- 6901 · Transferred assets
- 6902 · Provisions of special application to transferees
- 6903 · Notice of fiduciary relationship
- 6904 · Prohibition of injunctions
- 6905 · Discharge of executor from personal liability for decedent’s…
- 7001 · Collection of foreign items
- 7011 · Registration—persons paying a special tax
- 7012 · Cross references
- 7101 · Form of bonds
- 7102 · Single bond in lieu of multiple bonds
- 7103 · Cross references—Other provisions for bonds
- 7121 · Closing agreements
- 7122 · Compromises
- 7123 · Appeals dispute resolution procedures
- 7124 · Cross references