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26 U.S.C. § 2203

Definition of executor

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

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26 U.S.C. § 2203, Definition of executor, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463201
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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.

Legislative history

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