26 U.S.C. § 6040
EDITORIAL NOTES
AMENDMENTS1970-Par. (2). Pub. L. 91-614 substituted "fiduciary" for "executor".1965-Par. (6). Pub. L. 89-44 struck out par. (6) which cross referred to section 4234 of this title.
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 1970 AMENDMENT Amendment by Pub. L. 91-614 applicable with respect to decedents dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91-614, set out as a note under section 2032 of this title.
EFFECTIVE DATE OF 1965 AMENDMENT Amendment by Pub. L. 89-44 applicable with respect to admissions, services, and uses after noon, Dec. 31, 1965, see section 701(b)(1) of Pub. L. 89-44, set out as a note under section 4291 of this title.
- corporation
- The term "corporation" includes associations, joint-stock companies, and insurance companies.
- fiduciary
- The term "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person.
- taxpayer
- The term "taxpayer" means any person subject to any internal revenue tax.