Treasury Regulations (26 C.F.R.)
26 CFR § 20.2203-1
Definition of executor.
Official textecfr.govlast amended
The term executor means the executor or administrator of the decedent's estate. However, if there is no executor or administrator appointed, qualified and acting within the United States, the term means any person in actual or constructive possession of any property of the decedent. The term “person in actual or constructive possession of any property of the decedent” includes, among others, the decedent's agents and representatives; safe-deposit companies, warehouse companies, and other custodians of property in this country; brokers holding, as collateral, securities belonging to the decedent; and debtors of the decedent in this country.
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In this part (40 sections)
- 20.2056A-3 · QDOT election.
- 20.2056A-4 · Procedures for conforming marital trusts and nontrust…
- 20.2056A-5 · Imposition of section 2056A estate tax.
- 20.2056A-6 · Amount of tax.
- 20.2056A-7 · Allowance of prior transfer credit under section 2013.
- 20.2056A-8 · Special rules for joint property.
- 20.2056A-9 · Designated Filer.
- 20.2056A-10 · Surviving spouse becomes citizen after QDOT established.
- 20.2056A-11 · Filing requirements and payment of the section 2056A…
- 20.2056A-12 · Increased basis for section 2056A estate tax paid with…
- 20.2056A-13 · Applicability dates.
- 20.2101-1 · Estates of nonresidents not citizens; tax imposed.
- 20.2102-1 · Estates of nonresidents not citizens; credits against tax.
- 20.2103-1 · Estates of nonresidents not citizens; “entire gross estate”.
- 20.2104-1 · Estates of nonresidents not citizens; property within the…
- 20.2105-1 · Estates of nonresidents not citizens; property without the…
- 20.2106-1 · Estates of nonresidents not citizens; taxable estate;…
- 20.2106-2 · Estates of nonresidents not citizens; deductions for…
- 20.2107-1 · Expatriation to avoid tax.
- 20.2202-1 · Missionaries in foreign service.
- 20.2203-1 · Definition of executor.
- 20.2204-1 · Discharge of executor from personal liability.
- 20.2204-2 · Discharge of fiduciary other than executor from personal…
- 20.2204-3 · Special rules for estates of decedents dying after December…
- 20.2205-1 · Reimbursement out of estate.
- 20.2206-1 · Liability of life insurance beneficiaries.
- 20.2207-1 · Liability of recipient of property over which decedent had…
- 20.2207A-1 · Right of recovery of estate taxes in the case of certain…
- 20.2207A-2 · Effective date.
- 20.2208-1 · Certain residents of possessions considered citizens of the…
- 20.2209-1 · Certain residents of possessions considered nonresidents…
- 20.6001-1 · Persons required to keep records and render statements.
- 20.6011-1 · General requirement of return, statement, or list.
- 20.6011-4 · Requirement of statement disclosing participation in…
- 20.6018-1 · Returns.
- 20.6018-2 · Returns; person required to file return.
- 20.6018-3 · Returns; contents of returns.
- 20.6018-4 · Returns; documents to accompany the return.
- 20.6036-1 · Notice of qualification as executor of estate of decedent…
- 20.6036-2 · Notice of qualification as executor of estate of decedent…