FEDERAL · 26 U.S.C. · Chapter Subchapter C—Miscellaneous
Reimbursement out of estate
26 U.S.C. § 2205
Title26 — Internal Revenue Code
ChapterSubchapter C—Miscellaneous
This text of 26 U.S.C. § 2205 (Reimbursement out of estate) 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. § 2205.
Text
If the tax or any part thereof is paid by, or collected out of, that part of the estate passing to or in the possession of any person other than the executor in his capacity as such, such person shall be entitled to reimbursement out of any part of the estate still undistributed or by a just and equitable contribution by the persons whose interest in the estate of the decedent would have been reduced if the tax had been paid before the distribution of the estate or whose interest is subject to equal or prior liability for the payment of taxes, debts, or other charges against the estate, it being the purpose and intent of this chapter that so far as is practicable and unless otherwise directed by the will of the decedent the tax shall be paid out of the estate before its distribution.
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Related
Lloyd Edwards, as of the Will of Seren P. Hansen, Deceased v. V. Lee Phillips
373 F.2d 616 (Tenth Circuit, 1967)
Succession of Mayer
87 So. 2d 303 (Supreme Court of Louisiana, 1956)
In Re Rinaldo Revocable Trust
696 N.W.2d 41 (Supreme Court of Iowa, 2005)
United States v. Melman
530 F.2d 790 (Eighth Circuit, 1976)
Risor v. Brown
446 S.W.2d 202 (Supreme Court of Arkansas, 1969)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 402.)
Cite This Page — Counsel Stack
Bluebook (online)
26 U.S.C. § 2205, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/2205.