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Internal Revenue Code · 26 U.S.C.

§ 2002. Liability for payment

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 2002

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status
In force
Enacted
July 18, 1984 by Pub. L. 98–369
Last amended
December 19, 1989 by Pub. L. 101–239
Amendments
1 dated changes in the source credit
Length
47 words · about 1 min to read
Regulations
1 issued under this section

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.)

Regulations under this section

Treasury regulations (26 CFR) issued under § 2002

Amendment history

From the source credit and the official notes, newest first.

  1. Amended by Pub. L. 101–239
  2. Enacted by Pub. L. 98–369

Where it sits in the Code

  1. Subtitle B Estate and Gift Taxes
  2. Chapter 11 ESTATE TAX
  3. Subchapter A Estates of Citizens or Residents
  4. Part I TAX IMPOSED

Nearby sections

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Editorial Notes

Amendments

1989—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, title VII, § 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].”