1. U.S. Code
  2. title 26
  3. subtitle B
  4. chapter 11
  5. subchapter A
  6. part I
  7. § 2002

View all text of Part I [§ 2001 - § 2002]

§ 2002. Liability for payment

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.)

CITE AS: 26 USC 2002