26 U.S.C. § 2002

Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)

Section 2002 - Liability for payment

The tax imposed by this chapter shall be paid by the executor.

26 U.S.C. § 2002

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.

EDITORIAL NOTES

AMENDMENTS1989-Pub. L. 101-239 substituted "The" for "Except as provided in section 2210, the".1984-Pub. L. 98-369 inserted exception phrase.

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF 1989 AMENDMENT Pub. L. 101-239, §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]."