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26 U.S.C. § 2002. - Liability for payment · Congress.wiki

U.S. Code/Title 26/§ 2002

Title 26

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26 U.S.C. § 2002.Chapter 11

§ 2002

Liability for payment

Title 26

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Subchapter: Estates of Citizens or Residents

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

Release: pl-119-73not60 (2026-01-23)