§ 2002.
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].)