2016 US 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
Sec. 2002 - Liability for payment
| 26 U.S.C. § 2002 (2016) |
| §2002. Liability for payment |
|
The tax imposed by this chapter shall be paid by the executor. |
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(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.) |
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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 AMENDMENTPub. L. 101–239, title VII, §7304(b)(3), Dec. 19, 1989, 103 Stat. 2353, 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 AMENDMENTPub. L. 98–369, div. A, title V, §544(d), July 18, 1984, 98 Stat. 894, 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]." |
| United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 Sec. 2002 - Liability for payment |
| section 2002 |
| 2016 |
| January 6, 2017 |
| No |
| standard |
| 98 Stat. 894 103 Stat. 2353 |
| Public Law 98-369, Public Law 101-239 |
