FEDERAL · 26 U.S.C. · Chapter 71
Notice of fiduciary relationship
26 U.S.C. § 6903
Title26 — Internal Revenue Code
Chapter71 — TRANSFEREES AND FIDUCIARIES
This text of 26 U.S.C. § 6903 (Notice of fiduciary relationship) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 6903.
Text
(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.
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 843; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Editorial Notes
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.
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Bluebook (online)
26 U.S.C. § 6903, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/6903.