Internal Revenue Code:Sec. 2205. Reimbursement out of estate

From TaxAlmanac

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. 2205. Reimbursement out of estate
 
      If the tax or any part thereof is paid by, or collected out of,
    that part of the estate passing to or in the possession of any
    person other than the executor in his capacity as such, such person
    shall be entitled to reimbursement out of any part of the estate
    still undistributed or by a just and equitable contribution by the
    persons whose interest in the estate of the decedent would have
    been reduced if the tax had been paid before the distribution of
    the estate or whose interest is subject to equal or prior liability
    for the payment of taxes, debts, or other charges against the
    estate, it being the purpose and intent of this chapter that so far
    as is practicable and unless otherwise directed by the will of the
    decedent the tax shall be paid out of the estate before its
    distribution.
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 402.)