26 USC § 2002 - Liability for payment

---
identifier: "/us/usc/t26/s2002"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 2002 - Liability for payment"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "2002"
section_name: "Liability for payment"
chapter_number: 11
chapter_name: "ESTATE TAX"
subchapter_number: "A"
subchapter_name: "Estates of Citizens or Residents"
part_number: "I"
part_name: "TAX IMPOSED"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 374; Pub. L. 98–369, div. A, title V, § 544(b)(1), July 18, 1984, 98 Stat. 894; Pub. L. 101–239, title VII, § 7304(b)(2)(A), Dec. 19, 1989, 103 Stat. 2353.)"
---


# § 2002. Liability for payment

The tax imposed by this chapter shall be paid by the executor.

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 374; Pub. L. 98–369, div. A, title V, § 544(b)(1), July 18, 1984, 98 Stat. 894; Pub. L. 101–239, title VII, § 7304(b)(2)(A), Dec. 19, 1989, 103 Stat. 2353.)

## Editorial Notes

### Amendments

1989— substituted “The” for “Except as provided in section 2210, the”.

1984— inserted exception phrase.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1989 Amendment

> “The amendments made by this subsection [amending this section and
> 
> and repealing
> 
> ] shall apply to estates of decedents dying after
> 
> .”

, , , provided that:

### Effective Date of 1984 Amendment

> “The amendments made by this section [enacting
> 
> and amending this section and sections 6018 and 6166 of this title] shall apply to those estates of decedents which are required to file returns on a date (including any extensions) after the date of enactment of this Act [
> 
> ].”

, , , provided that: