Title 26 — Internal Revenue CodeRelease 119-73
§2203 Definition of Executor
Title 26 › Subtitle Subtitle B— Estate and Gift Taxes › Chapter 11— ESTATE TAX › Subchapter C— Miscellaneous › § 2203
Summary
For estate tax purposes, the executor means the executor or administrator of the person who died. If no one has been appointed and is acting in that role within the United States, then anyone who actually or effectively holds the deceased person's property counts as the executor.
Full Legal Text
Title 26, §2203
Internal Revenue Code — Source: USLM XML via OLRC
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 2203
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73