# 26 U.S.C. § 2203: Definition of executor

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s2203>. Cite pinpoints as 26 U.S.C. § 2203(a)(1).

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.

## Regulations

- [Treas. Reg. § 20.2203-1](/26/reg/20.2203-1.md): Definition of executor. (interprets § 2203)

## Leading cases

- [Ewart v. Commissioner, 85 T.C. 544 (1985)](https://www.courtlistener.com/opinion/4706176/ewart-v-commissioner/)
- [Huddleston v. Commissioner, 100 T.C. 17 (1993)](https://www.courtlistener.com/opinion/4694833/huddleston-v-commissioner/)
- [National Taxpayers Union, Inc. v. United States, 68 F.3d 1428 (D.C. Cir. 1995)](https://www.courtlistener.com/opinion/706916/national-taxpayers-union-inc-v-united-states/)

## Connections

Cites: none

Cited by: § 2652 Other definitions; § 6036 Notice of qualification as executor or receiver

Derived from: 1939 § 930(a)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 401