26 U.S.C. § 2203
Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)
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.
26 U.S.C. § 2203
- person
- The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.