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26 U.S.C. 2002: Liability for paymentText contains those laws in effect through Public Law 119-121 (October 9, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 11-ESTATE TAX
Jump To: Source CreditEditorial NotesAmendmentsStatutory Notes and Related SubsidiariesEffective Date of Amendment

§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 .)

Editorial Notes

Amendments

1989⁠—Pub. L. 101-239 substituted “The” for “Except as provided in section 2210, the”.

1984⁠—Pub. L. 98-369 inserted exception phrase.

Statutory Notes and Related Subsidiaries

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].”