Title 26, Internal Revenue CodeRelease 119-102
§2002 Liability for Payment
Title 26 › Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART I — TAX IMPOSED › § 2002
Summary
The executor must pay any tax the law requires for the estate. The executor is the person in charge of handling the deceased person’s assets.
Full Legal Text
Title 26, §2002
Internal Revenue Code, Source: USLM XML via OLRC
The tax imposed by this chapter shall be paid by the executor.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1989—Pub. L. 101–239 substituted “The” for “Except as provided in section 2210, the”. 1984—Pub. L. 98–369 inserted exception phrase.
Statutory Notes and Related Subsidiaries
Effective Date
of 1989 Amendment Pub. L. 101–239, title VII, § 7304(b)(3), Dec. 19, 1989, 103 Stat. 2353, provided that: “The
Amendments
made by this subsection [amending this section and section 6018 of this title and repealing section 2210 of this title] shall apply to estates of decedents dying after July 12, 1989.”
Effective Date
of 1984 Amendment Pub. L. 98–369, div. A, title V, § 544(d), July 18, 1984, 98 Stat. 894, provided that: “The
Amendments
made by this section [enacting section 2210 of this title and amending this section and section 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 [July 18, 1984].”
Reference
Citations & Metadata
Citation
26 U.S.C. § 2002
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102