§ 6903. — Notice of fiduciary relationship.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 26USC6903]
TITLE 26--INTERNAL REVENUE CODE
Subtitle F--Procedure and Administration
CHAPTER 71--TRANSFEREES AND FIDUCIARIES
Sec. 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,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Amendments
1976--Pub. L. 94-455 struck out ``or his delegate'' after
``Secretary'' wherever appearing.
Section Referred to in Other Sections
This section is referred to in sections 6040, 6901, 7609 of this
title.
