
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC2002]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                    Subtitle B--Estate and Gift Taxes
 
                         CHAPTER 11--ESTATE TAX
 
             Subchapter A--Estates of Citizens or Residents
 
                           PART I--TAX IMPOSED
 
Sec. 2002. Liability for payment

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

(Aug. 16, 1954, ch. 736, 68A Stat. 374; Pub. L. 98-369, div. A, title V, 
Sec. 544(b)(1), July 18, 1984, 98 Stat. 894; Pub. L. 101-239, title VII, 
Sec. 7304(b)(2)(A), Dec. 19, 1989, 103 Stat. 2353.)


                               Amendments

    1989--Pub. L. 101-239 substituted ``The'' for ``Except as provided 
in section 2210, the''.
    1984--Pub. L. 98-369 inserted exception phrase.


                    Effective Date of 1989 Amendment

    Section 7304(b)(3) of Pub. L. 101-239 provided that: ``The 
amendments made by this subsection [amending this section and section 
6018 of this title and repealing section 2210 of this title] shall apply 
to estates of decedents dying after July 12, 1989.''


                    Effective Date of 1984 Amendment

    Section 544(d) of Pub. L. 98-369 provided that: ``The amendments 
made by this section [enacting section 2210 of this title and amending 
this section and sections 6018 and 6166 of this title] shall apply to 
those estates of decedents which are required to file returns on a date 
(including any extensions) after the date of enactment of this Act [July 
18, 1984].''
