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26 U.S.C. § 2002

Liability for payment

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 2002, Liability for payment, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463151
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Full text

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

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 98-369(H.R. 4170)1984-07-18
    Deficit Reduction Act of 1984
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 101-239(H.R. 3299)1989-12-19
    Omnibus Budget Reconciliation Act of 1989
    House: no recorded tallySenate: 87–7