26-U.S.C.-2205

26-U.S.C.-2205

§2205 – Reimbursement Out of Estate

Pathway

Title 26 > Subtitle B > Chapter 11 > Subchapter C > Section 2205

Details

  • Reference: Section 2205
  • Legend: §2205 – Reimbursement Out of Estate
  • USCode Year: 2013

Provision Content

If the tax or any part thereof is paid by, or collected out of, that part of the estate passing to or in the possession of any person other than the executor in his capacity as such, such person shall be entitled to reimbursement out of any part of the estate still undistributed or by a just and equitable contribution by the persons whose interest in the estate of the decedent would have been reduced if the tax had been paid before the distribution of the estate or whose interest is subject to equal or prior liability for the payment of taxes, debts, or other charges against the estate, it being the purpose and intent of this chapter that so far as is practicable and unless otherwise directed by the will of the decedent the tax shall be paid out of the estate before its distribution.

(Aug. 16, 1954, ch. 736, 68A Stat. 402.)

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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