[Code of Federal Regulations] [Title 26, Volume 13] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR] [Page 149-150] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) Procedure and Administration--Table of Contents Sec. 1.6036-1 Notice of qualification as executor or receiver. For provisions relating to the notice required of fiduciaries, see the regulations under section 6036 contained in [[Page 150]] part 301 of this chapter (Regulations on Procedure and Administration).