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26 U.S.C. § 2002 — Liability for payment

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 12 words · no verdicts yet

in plain englishAI-generated · not legal advice

This section addresses Liability for payment. It states the definitions, duties, permissions, limits, or procedures set out in the section.

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

the actual law source: uscode.house.gov ↗public domain

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

Source credit: (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.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1984Amended · Pub. L. 98-369 · 98 Stat. 894
  • 1989Amended · Pub. L. 101-239 · 103 Stat. 2353

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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