
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: 26USC2205]

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

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