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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 11— ESTATE TAX · Subchapter A— Estates of Citizens or Residents · § 2002

§ 2002. Liability for payment

204 words·~1 min read·/usc/title-26/section-2002

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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.)
Connections5 cite this · traces to 2
10 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 374
  • Pub. L. 98–369, div. A, title V, § 544(b)(1)
  • 98 Stat. 894
  • Pub. L. 101–239, title VII, § 7304(b)(2)(A)
  • 103 Stat. 2353
  • Pub. L. 101–239
  • Pub. L. 98–369
  • Pub. L. 101–239, title VII, § 7304(b)(3)
  • Pub. L. 98–369, div. A, title V, § 544(d)
Citation graph
cites case law
§ 2002
Liability for payment
U.S.C.×3
Stat.×2
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 374
Pub. L.Pub. L. 98–369, div. A, title V, § 544(b)(1)
Stat.98 Stat. 894
Pub. L.Pub. L. 101–239, title VII, § 7304(b)(2)(A)
Cites 12 · showing 7Cited by 5 across 2 sources
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