Statutory Text

26 U.S.C. § 6903 — Notice of fiduciary relationship

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 71 - TRANSFEREES AND FIDUCIARIES Sec. 6903 - Notice of fiduciary relationship From the U.S. Government Publishing Office, www.gpo.gov

§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.

(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

Amendments 1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.

Source: uscode.house.gov — public domain Official Source ↗

Root-LD Entity Data

◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org

Federation ID

BS-USC26-SEC-3A632F

Entity Class

STATUTE / FEDERAL-CODE-SECTION

Domain Signature

boisestandard.org

Citation

26 U.S.C. § 6903

Jurisdiction

Federal — United States

Status

✓ ACTIVE

Source

PRIMARY-SOURCE

Source Verified

✓ TRUE

Content Hash

50414d9abf06d1a5...

Semantic Edges

Pending — corpus passes queued

The statutory text of 26 U.S.C. § 6903 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).

Navigate Corpus — Title 26

← 26 U.S.C. § 6902 26 U.S.C. § 6904 →

Ch. 71 — TRANSFEREES AND FIDUCIARIES

26 U.S.C. § 6901 26 U.S.C. § 6902 26 U.S.C. § 6903 26 U.S.C. § 6904 26 U.S.C. § 6905

26 U.S.C. — public domain ← All Legislation