{"identifier":"/us/usc/t26/s6903","title":26,"num":"\u00a7\u202f6903.","heading":"Notice of fiduciary relationship","text":"\u00a7\u202f6903.\nNotice of fiduciary relationship\n(a)\nRights and obligations of fiduciary\nUpon 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.\n(b)\nManner of notice\nNotice under this section shall be given in accordance with regulations prescribed by the Secretary.","url":"https://projectusc.org/usc/t26/s6903.html","content":[{"t":"sec","id":"/us/usc/t26/s6903","children":[{"t":"num","text":"\u00a7\u202f6903."},{"t":"heading","text":"Notice of fiduciary relationship"},{"t":"subsec","id":"/us/usc/t26/s6903/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"Rights and obligations of fiduciary"},{"t":"content","children":[{"t":"p","text":"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.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s6903/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Manner of notice"},{"t":"content","children":[{"t":"p","text":"Notice under this section shall be given in accordance with regulations prescribed by the Secretary.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}