U.S Code last checked for updates: Nov 22, 2024
All TitlesTitle 26Subtitle BChapter 11Subchapter APart I
§ 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.)
cite as: 26 USC 2002
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