FEDERAL · 26 U.S.C. · Chapter Subchapter C—Miscellaneous
Definition of executor
26 U.S.C. § 2203
Title26 — Internal Revenue Code
ChapterSubchapter C—Miscellaneous
This text of 26 U.S.C. § 2203 (Definition of executor) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 2203.
Text
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.
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 401.)
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Bluebook (online)
26 U.S.C. § 2203, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/2203.