[USC02] 26 USC 2002: Liability for payment
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26 USC 2002: Liability for payment Text contains those laws in effect on January 27, 2020
From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 11-ESTATE TAXSubchapter A-Estates of Citizens or ResidentsPART I-TAX IMPOSED

§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 .)

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

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]."