Current through Pub. L. 119-100Open in workspace

§ 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.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 2002

Source: decipher.legal/usc/26/2002 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)