26-U.S.C.-2002

26-U.S.C.-2002

§2002 – Liability For Payment

Pathway

Title 26 > Subtitle B > Chapter 11 > Subchapter A > Part I > Section 2002

Details

  • Reference: Section 2002
  • Legend: §2002 – Liability For Payment
  • USCode Year: 2013

Provision Content

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.)

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 Amendment

Pub. 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 Amendment

Pub. 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].

U.S. Encyclopedia of Law Coverage

Title 26 – Internal Revenue Code in the Legal Encyclopedia: Estate Tax

In this entry about Title 26 – Internal Revenue Code, find legal reference material, bibliographies and premiere content related to estate tax in the American Encyclopedia of Law, presenting a comprehensive view of the United States estate tax-specific issues, written by authorities in the field.

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