U.S. Code, Title 26, Internal Revenue Code

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Author: "U.S. Congress, Office of the Law Revision Counsel"

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§ 2203. Definition of Executor

     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.

(Aug. 16, 1954, ch. 736, 68A Stat. 401.)

Section Referred to in Other Sections

     This section is referred to in sections 2652, 6036 of this title.

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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "§ 2203. Definition of Executor," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed September 25, 2018, http://www.originalsources.com/Document.aspx?DocID=DLL1T3UDQ7RCP9A.

MLA: "U.S. Congress, Office of the Law Revision Counsel". "§ 2203. Definition of Executor." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 25 Sep. 2018. www.originalsources.com/Document.aspx?DocID=DLL1T3UDQ7RCP9A.

Harvard: "U.S. Congress, Office of the Law Revision Counsel", '§ 2203. Definition of Executor' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 25 September 2018, from http://www.originalsources.com/Document.aspx?DocID=DLL1T3UDQ7RCP9A.