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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 2002

Liability for payment

Ch. 11 — ESTATE TAX
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 11
Statutory Text

26 U.S.C. § 2002 — Liability for payment

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle B - Estate and Gift Taxes CHAPTER 11 - ESTATE TAX Subchapter A - Estates of Citizens or Residents PART I - TAX IMPOSED Sec. 2002 - Liability for payment From the U.S. Government Publishing Office, www.gpo.gov

§2002. Liability for payment

The tax imposed by this chapter shall be paid by the executor.

(Aug. 16, 1954, ch. 736, 68A Stat. 374; Pub. L. 98–369, div. A, title V, §544(b)(1), July 18, 1984, 98 Stat. 894; Pub. L. 101–239, title VII, §7304(b)(2)(A), Dec. 19, 1989, 103 Stat. 2353.)

Editorial Notes

Amendments 1989—Pub. L. 101–239 substituted "The" for "Except as provided in section 2210, the". 1984—Pub. L. 98–369 inserted exception phrase.

Statutory Notes and Related Subsidiaries

Effective Date of 1989 Amendment Pub. L. 101–239, title VII, §7304(b)(3), Dec. 19, 1989, 103 Stat. 2353, provided that: "The amendments made by this subsection [amending this section and section 6018 of this title and repealing section 2210 of this title] shall apply to estates of decedents dying after July 12, 1989." Effective Date of 1984 Amendment Pub. L. 98–369, div. A, title V, §544(d), July 18, 1984, 98 Stat. 894, provided that: "The amendments made by this section [enacting section 2210 of this title and amending this section and sections 6018 and 6166 of this title] shall apply to those estates of decedents which are required to file returns on a date (including any extensions) after the date of enactment of this Act [July 18, 1984]."

Source: uscode.house.gov — public domain Official Source ↗
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26 U.S.C. § 2002
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The statutory text of 26 U.S.C. § 2002 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Ch. 11 — ESTATE TAX
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