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Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

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

U.S. Code/Title 26/§ 2002

Title 26

26

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26 U.S.C. § 2002.Chapter 11

§ 2002

Liability for payment

Title 26

1 min read

Subchapter: Estates of Citizens or Residents

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

Release: pl-119-83 (2026-04-13)