26 U.S.C. § 6036 : US Code - Section 6036: Notice of qualification as executor or receiver

Search 26 U.S.C. § 6036 : US Code - Section 6036: Notice of qualification as executor or receiver

Every receiver, trustee in a case under title 11 of the United
States Code, assignee for benefit of creditors, or other like
fiduciary, and every executor (as defined in section 2203), shall
give notice of his qualification as such to the Secretary in such
manner and at such time as may be required by regulations of the
Secretary. The Secretary may be regulation provide such exemptions
from the requirements of this section as the Secretary deems
proper.