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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 2205

Reimbursement out of estate

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

26 U.S.C. § 2205 — Reimbursement out of estate

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 C - Miscellaneous Sec. 2205 - Reimbursement out of estate From the U.S. Government Publishing Office, www.gpo.gov

§2205. Reimbursement out of estate

If the tax or any part thereof is paid by, or collected out of, that part of the estate passing to or in the possession of any person other than the executor in his capacity as such, such person shall be entitled to reimbursement out of any part of the estate still undistributed or by a just and equitable contribution by the persons whose interest in the estate of the decedent would have been reduced if the tax had been paid before the distribution of the estate or whose interest is subject to equal or prior liability for the payment of taxes, debts, or other charges against the estate, it being the purpose and intent of this chapter that so far as is practicable and unless otherwise directed by the will of the decedent the tax shall be paid out of the estate before its distribution.

(Aug. 16, 1954, ch. 736, 68A Stat. 402.)

Source: uscode.house.gov — public domain Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC26-SEC-788123
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
boisestandard.org
Citation
26 U.S.C. § 2205
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
707100171806513f...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 2205 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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← 26 U.S.C. § 2204 26 U.S.C. § 2206 →
Ch. 11 — ESTATE TAX
26 U.S.C. § 200126 U.S.C. § 200226 U.S.C. § 201026 U.S.C. § 201126 U.S.C. § 201226 U.S.C. § 201326 U.S.C. § 201426 U.S.C. § 201526 U.S.C. § 201626 U.S.C. § 203126 U.S.C. § 203226 U.S.C. § 2032A26 U.S.C. § 203326 U.S.C. § 2033A26 U.S.C. § 203426 U.S.C. § 203526 U.S.C. § 203626 U.S.C. § 203726 U.S.C. § 203826 U.S.C. § 203926 U.S.C. § 204026 U.S.C. § 204126 U.S.C. § 204226 U.S.C. § 204326 U.S.C. § 204426 U.S.C. § 204526 U.S.C. § 204626 U.S.C. § 205126 U.S.C. § 205226 U.S.C. § 2053
26 U.S.C. — public domain ← All Legislation
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boisestandard.org → United States → Law → U.S. Code → Title 26 → 26 U.S.C. § 2205