26 U.S.C. § 2203 — Definition of executor
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 58 words · no verdicts yet
This section addresses Definition of executor. It states the duties, permissions, limits, and procedures described below.
For the estate tax imposed by this chapter, “executor” means the decedent’s executor or administrator. If no executor or administrator has been appointed, qualified, and is acting in the United States, it means anyone actually or constructively possessing any of the decedent’s property. This section defines “executor” for that use.
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.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 401.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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