CHAPTER 11— ESTATE TAX›Subchapter A— Estates of Citizens or Residents›PART I— TAX IMPOSED

§ 2002. Liability for payment

26 U.S.C. Subtitle B — Estate and Gift Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

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.)

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▸Contents — 26 U.S.C. Subtitle B — Estate and Gift Taxes (Internal Revenue Code)

26 U.S.C. Subtitle B — Estate and Gift Taxes (Internal Revenue Code)

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