§2002. Liability for payment

The tax imposed by this chapter shall be paid by the executor.

(Aug. 16, 1954, ch. 736, 68A Stat. 374 ; July 18, 1984, Pub. L. 98–369, div. A, title V, §544(b)(1), 98 Stat. 894 ; Dec. 19, 1989, Pub. L. 101–239, title VII, §7304(b)(2)(A), 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

Section 7304(b)(3) of Pub. L. 101–239 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

Section 544(d) of Pub. L. 98–369 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]."

Cross References

Definition of executor, see section 2203 of this title.

Discharge of executor from personal liability, see section 2204 of this title.

Liability-

Life insurance beneficiaries, see section 2206 of this title.

Recipient of property over which decedent had power of appointment, see section 2207 of this title.

Reimbursement of distributees out of estate, see section 2205 of this title.