§ 20.2002-1 Liability for payment of tax.
Amended 1984, 1989
- 1989 Pub. L. 101-239 Pub. L. 101–239 substituted “The” for “Except as provided in section 2210, the”.
- 1984 Pub. L. 98-369 Pub. L. 98–369 inserted exception phrase.
Cases: Nolan R. Wilkes, Jr. v. United States, 289 F.3d 684 (11th Cir. 2002); Occidental Life Ins. Co. v. Commissioner, 50 T.C. 726 (1968); Estate of Sivyer v. Commissioner, 64 T.C. 581 (1975)
The tax imposed by this chapter shall be paid by the executor.