
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[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.
