26-U.S.C.-2203

§2203 – Definition of Executor

Pathway

Title 26 > Subtitle B > Chapter 11 > Subchapter C > Section 2203

Details

• Reference: Section 2203
• Legend: §2203 – Definition of Executor
• USCode Year: 2013

Provision Content

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.)

U.S. Encyclopedia of Law Coverage

26-U.S.C.-2058 in the Legal Encyclopedia: Estate Tax

In this entry about 26-U.S.C.-2058, 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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