US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 6040

Cross references

(1)
For the notice required of persons acting in a fiduciary capacity for taxpayers or for transferees, see sections 6212, 6901(g), and 6903.
(2)
For application by fiduciary for determination of tax and discharge from personal liability therefor, see section 2204.
(3)
For the notice required of taxpayers for redetermination of taxes claimed as credits, see sections 905(c) and 2016.
(4)
For exemption certificates required to be furnished to employers by employees, see section 3402(f)(2), (3), (4), and (5).
(5)
For receipts, constituting information returns, required to be furnished to employees, see section 6051.
[(6)
Pub. L. 89–44, title III, § 305(b)79 Stat. 148 Repealed. , , ]
(7)
For information required with respect to the redemption of stamps, see section 6805.
(8)
For the statement required to be filed by a corporation expecting a net operating loss carryback or unused excess profits credit carryback, see section 6164.
(9)
For the application, which a taxpayer may file for a tentative carryback adjustment of income taxes, see section 6411.

Aug. 16, 1954, ch. 73668A Stat. 744Pub. L. 85–866, title I, § 64(c)72 Stat. 1656Pub. L. 86–780, § 6(a)74 Stat. 1014Pub. L. 88–272, title II, § 221(b)(1)78 Stat. 73Pub. L. 89–44, title III, § 305(b)79 Stat. 148Pub. L. 91–614, title I, § 101(d)(2)84 Stat. 1837(, , § 6037; renumbered § 6038, , , ; renumbered § 6039, , , ; renumbered § 6040, , , ; amended , , ; , , .)

Editorial Notes

Amendments

Pub. L. 91–6141970—Par. (2). substituted “fiduciary” for “executor”.

Pub. L. 89–44section 4234 of this title1965—Par. (6). struck out par. (6) which cross referred to .

Statutory Notes and Related Subsidiaries

Effective Date of 1970 Amendment

Pub. L. 91–614section 101(j) of Pub. L. 91–614section 2032 of this titleAmendment by applicable with respect to decedents dying after , see , set out as a note under .

Effective Date of 1965 Amendment

Pub. L. 89–44section 701(b)(1) of Pub. L. 89–44section 4291 of this titleAmendment by applicable with respect to admissions, services, and uses after noon, , see , set out as a note under .