26 USC 2203: Definition of executor
Text contains those laws in effect on January 4, 1995
From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 11-ESTATE TAXSubchapter C-Miscellaneous
§2203. Definition of executor
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,
Cross References
Notice of qualification, see section 6036 of this title.
Section Referred to in Other Sections
This section is referred to in sections 2652, 6036 of this title.