Internal Revenue Code:Sec. 2203. Definition of executor

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Contents


Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle B - Estate and Gift Taxes
       CHAPTER 11 - ESTATE TAX
        Subchapter C - Miscellaneous

Statute

    Sec. 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.

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 401.)

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 2652, 6036 of this title.
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