{"identifier":"/us/usc/t26/s2002","title_num":"26","num":"§ 2002.","heading":"Liability for payment","status":null,"guid":"ideda8a120-f339-11ed-afdf-d3d68264eec7","source_credit":"(Aug. 16, 1954, ch. 736, 68A Stat. 374; Pub. L. 98–369, div. A, title V, § 544(b)(1), July 18, 1984, 98 Stat. 894; Pub. L. 101–239, title VII, § 7304(b)(2)(A), Dec. 19, 1989, 103 Stat. 2353.)","seq_in_title":901,"parent_identifier":"/us/usc/t26/stB/ch11/schA/ptI","ancestors":[{"identifier":"/us/usc/t26","level":"title","num":"Title 26—","heading":"INTERNAL REVENUE CODE","status":null,"is_section":false},{"identifier":"/us/usc/t26/stB","level":"subtitle","num":"Subtitle B—","heading":"Estate and Gift Taxes","status":null,"is_section":false},{"identifier":"/us/usc/t26/stB/ch11","level":"chapter","num":"CHAPTER 11—","heading":"ESTATE TAX","status":null,"is_section":false},{"identifier":"/us/usc/t26/stB/ch11/schA","level":"subchapter","num":"Subchapter A—","heading":"Estates of Citizens or Residents","status":null,"is_section":false},{"identifier":"/us/usc/t26/stB/ch11/schA/ptI","level":"part","num":"PART I—","heading":"TAX IMPOSED","status":null,"is_section":false}],"xml":"<section xmlns=\"http://xml.house.gov/schemas/uslm/1.0\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:dc=\"http://purl.org/dc/elements/1.1/\" xmlns:dcterms=\"http://purl.org/dc/terms/\" style=\"-uslm-lc:I80\" id=\"id63b7b315-3cab-11ec-a112-f7ae4abdc23a\" identifier=\"/us/usc/t26/s2002\"><num value=\"2002\">§ 2002.</num><heading> Liability for payment</heading><content>\n<p style=\"-uslm-lc:I11\" class=\"indent0\">The tax imposed by this chapter shall be paid by the executor.</p>\n</content><sourceCredit id=\"id63b7b316-3cab-11ec-a112-f7ae4abdc23a\">(<ref href=\"/us/act/1954-08-16/ch736\">Aug. 16, 1954, ch. 736</ref>, <ref href=\"/us/stat/68A/374\">68A Stat. 374</ref>; <ref href=\"/us/pl/98/369/dA/tV/s544/b/1\">Pub. L. 98–369, div. A, title V, § 544(b)(1)</ref>, <date date=\"1984-07-18\">July 18, 1984</date>, <ref href=\"/us/stat/98/894\">98 Stat. 894</ref>; <ref href=\"/us/pl/101/239/tVII/s7304/b/2/A\">Pub. L. 101–239, title VII, § 7304(b)(2)(A)</ref>, <date date=\"1989-12-19\">Dec. 19, 1989</date>, <ref href=\"/us/stat/103/2353\">103 Stat. 2353</ref>.)</sourceCredit>\n<notes type=\"uscNote\" id=\"id63b7b317-3cab-11ec-a112-f7ae4abdc23a\">\n<note style=\"-uslm-lc:I74\" role=\"crossHeading\" topic=\"editorialNotes\" id=\"id63b7b318-3cab-11ec-a112-f7ae4abdc23a\"><heading class=\"centered\"><b>Editorial Notes</b></heading></note>\n<note style=\"-uslm-lc:I74\" topic=\"amendments\" id=\"id63b7b319-3cab-11ec-a112-f7ae4abdc23a\"><heading class=\"centered smallCaps\">Amendments</heading><p style=\"-uslm-lc:I21\" class=\"indent0\">1989—<ref href=\"/us/pl/101/239\">Pub. L. 101–239</ref> substituted “The” for “Except as provided in section 2210, the”.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">1984—<ref href=\"/us/pl/98/369\">Pub. L. 98–369</ref> inserted exception phrase.</p>\n</note>\n<note style=\"-uslm-lc:I74\" role=\"crossHeading\" topic=\"statutoryNotes\" id=\"id63b7b31a-3cab-11ec-a112-f7ae4abdc23a\"><heading class=\"centered\"><b>Statutory Notes and Related Subsidiaries</b></heading></note>\n<note style=\"-uslm-lc:I74\" topic=\"effectiveDateOfAmendment\" id=\"id63b7b31b-3cab-11ec-a112-f7ae4abdc23a\"><heading class=\"centered smallCaps\">Effective Date of 1989 Amendment</heading><p><ref href=\"/us/pl/101/239/tVII/s7304/b/3\">Pub. L. 101–239, title VII, § 7304(b)(3)</ref>, <date date=\"1989-12-19\">Dec. 19, 1989</date>, <ref href=\"/us/stat/103/2353\">103 Stat. 2353</ref>, provided that: <quotedContent origin=\"/us/pl/101/239/tVII/s7304/b/3\">“The amendments made by this subsection [amending this section and <ref href=\"/us/usc/t26/s6018\">section 6018 of this title</ref> and repealing <ref href=\"/us/usc/t26/s2210\">section 2210 of this title</ref>] shall apply to estates of decedents dying after <date date=\"1989-07-12\">July 12, 1989</date>.”</quotedContent>\n</p>\n</note>\n<note style=\"-uslm-lc:I74\" topic=\"effectiveDateOfAmendment\" id=\"id63b7b31c-3cab-11ec-a112-f7ae4abdc23a\"><heading class=\"centered smallCaps\">Effective Date of 1984 Amendment</heading><p><ref href=\"/us/pl/98/369/dA/tV/s544/d\">Pub. L. 98–369, div. A, title V, § 544(d)</ref>, <date date=\"1984-07-18\">July 18, 1984</date>, <ref href=\"/us/stat/98/894\">98 Stat. 894</ref>, provided that: <quotedContent origin=\"/us/pl/98/369/dA/tV/s544/d\">“The amendments made by this section [enacting <ref href=\"/us/usc/t26/s2210\">section 2210 of this title</ref> 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 [<date date=\"1984-07-18\">July 18, 1984</date>].”</quotedContent>\n</p>\n</note>\n</notes>\n</section>","provision":null,"duplicates":[],"release":{"label":"118-3","currency_date":"2023-04-10","congress":118,"law_num":3,"excluded_laws":[],"update_num":null,"seq":302,"is_partial":false,"caveat":null,"titles_affected":["01","02","03","05","05a","06","07","08","10","12","15","16","18","19","20","21","22","23","25","26","28","29","30","31","33","34","35","36","37","38","40","41","42","43","44","46","47","48","49","50","51","54"],"ingested_titles":[]},"served_from":{"label":"118-3","currency_date":"2023-04-10","congress":118,"law_num":3,"excluded_laws":[],"update_num":null,"seq":302,"is_partial":false,"caveat":null,"titles_affected":["01","02","03","05","05a","06","07","08","10","12","15","16","18","19","20","21","22","23","25","26","28","29","30","31","33","34","35","36","37","38","40","41","42","43","44","46","47","48","49","50","51","54"],"ingested_titles":[]},"content_first_seen":{"label":"117-52","currency_date":"2021-10-31","congress":117,"law_num":52,"excluded_laws":[],"update_num":null,"seq":247,"is_partial":false,"caveat":null,"titles_affected":["23","26"],"ingested_titles":[]},"is_exact":true,"note":null}