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2017 US Code
Title 26 - Internal Revenue Code
Subtitle B - Estate and Gift Taxes
Chapter 11 - Estate Tax
Subchapter C - Miscellaneous
Sec. 2203 - Definition of executor
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26 U.S.C. § 2203 (2017) |
ยง2203. Definition of executor |
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.) |
United States Code, 2012 Edition, Supplement 5, 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 C - Miscellaneous Sec. 2203 - Definition of executor |
section 2203 |
2017 |
January 12, 2018 |
No |
standard |
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