26 U.S.C. § 2002
§ 2002. Liability for payment
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Part of the code since 1954. Last changed December 19, 1989 by the Omnibus Budget Reconciliation Act of 1989.
Every change, newest first (3)
- December 19, 1989Omnibus Budget Reconciliation Act of 1989
- July 18, 1984Deficit Reduction Act of 1984
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
The tax imposed by this chapter shall be paid by the executor.