Internal Revenue Code:Sec. 2002. Liability for payment
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Contents |
Location in Internal Revenue Code
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
Statute
Sec. 2002. Liability for payment
The tax imposed by this chapter shall be paid by the executor.
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 374; Pub. L. 98-369, div. A,
title V, Sec. 544(b)(1), July 18, 1984, 98 Stat. 894; Pub. L.
101-239, title VII, Sec. 7304(b)(2)(A), Dec. 19, 1989, 103 Stat.
2353.)
Miscellaneous
AMENDMENTS
1989 - Pub. L. 101-239 substituted ''The'' for ''Except as
provided in section 2210, the''.
1984 - Pub. L. 98-369 inserted exception phrase.
EFFECTIVE DATE OF 1989 AMENDMENT
Section 7304(b)(3) of Pub. L. 101-239 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
Section 544(d) of Pub. L. 98-369 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).''
