
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC2203]

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

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

                  Section Referred to in Other Sections

    This section is referred to in sections 2652, 6036 of this title.
