Internal Revenue Code · 26 U.S.C.
§ 2203. Definition of executor
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. § 2203
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 66 words · about 1 min to read
- Cross-references
- cites 0; cited by 2 Code sections and 9 other regulations
- Regulations
- 1 issued under this section
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 401.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 2203
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 2 Code sections
Cited in 9 regulations not issued under it
- § 1.1014-10 Basis of property acquired from a decedent must be consistent with property's Federal estate tax value.
- § 1.6035-1 Basis information to persons acquiring property from decedent.
- § 7.6039A-1 Information regarding carryover basis property acquired from a decedent.
- § 20.2002-1 Liability for payment of tax.
- § 20.2010-2 Portability provisions applicable to estate of a decedent survived by a spouse.
- § 20.2056(b)-7 Election with respect to life estate for surviving spouse.
- § 20.2056A-2 Requirements for qualified domestic trust.
- § 20.6061-1 Signing of returns and other documents.
- § 26.2642-7 Relief under section 2642(g)(1).
Where it sits in the Code
Nearby sections
- § 2201 Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
- § 2202 Repealed
- § 2203 Definition of executor
- § 2204 Discharge of fiduciary from personal liability
- § 2205 Reimbursement out of estate
- § 2206 Liability of life insurance beneficiaries
- § 2207 Liability of recipient of property over which decedent had power of appointment