26 U.S.C. § 2203
Definition of executor
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.
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Cited by 10
- 26 CFR § 1.1014-10 — Basis of property acquired from a decedent must be consistent with property's Federal estate tax value.
- 26 CFR § 20.2002-1 — Liability for payment of tax.
- 26 CFR § 20.2010-2 — Portability provisions applicable to estate of a decedent survived by a spouse.
- 26 CFR § 20.2056(b)-7 — Election with respect to life estate for surviving spouse.
- 26 CFR § 20.2056A-2 — Requirements for qualified domestic trust.
- 26 CFR § 20.6061-1 — Signing of returns and other documents.
- 26 CFR § 301.6314-1 — Receipt for taxes.
- 26 CFR § 7.6039A-1 — Information regarding carryover basis property acquired from a decedent.
- 26 U.S.C. § 2652 — Other definitions
- 26 U.S.C. § 6036 — Notice of qualification as executor or receiver
Nearby sections (25 sections)
- 2057 · Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(97)(A),…
- 2058 · State death taxes
- 2101 · Tax imposed
- 2102 · Credits against tax
- 2103 · Definition of gross estate
- 2104 · Property within the United States
- 2105 · Property without the United States
- 2106 · Taxable estate
- 2107 · Expatriation to avoid tax
- 2108 · Application of pre-1967 estate tax provisions
- 2201 · Combat zone-related deaths of members of the Armed Forces,…
- 2202 · Repealed. Pub. L. 94–455, title XIX, § 1902(a)(8), Oct. 4, 1976,…
- 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…
- 2207A · Right of recovery in the case of certain marital deduction…
- 2207B · Right of recovery where decedent retained interest
- 2208 · Certain residents of possessions considered citizens of the…
- 2209 · Certain residents of possessions considered nonresidents not…
- 2210 · Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010,…
- 2501 · Imposition of tax
- 2502 · Rate of tax
- 2503 · Taxable gifts