§ 2203. Definition of executor

66 words·~1 min read·/usc/title-26/section-2203

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The term “executor” wherever it is used in this title in connection with the estate tax imposed by this chapter means the executor or administrator of the decedent, or, if there is no executor or administrator appointed, qualified, and acting within the United States, then any person in actual or constructive possession of any property of the decedent.

(Aug. 16, 1954, ch. 736, 68A Stat. 401.)

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Public Law 96–223
To impose a windfall profit tax on domestic crude oil, and for other purposes

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Aug. 16, 1954, ch. 736
68A Stat. 401

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§ 2203

Definition of executor

Stat.×1

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 401

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