The tax imposed by this chapter shall be paid by the executor.
Aug. 16, 1954, ch. 73668A Stat. 374Pub. L. 98–369, div. A, title V, § 544(b)(1)98 Stat. 894Pub. L. 101–239, title VII, § 7304(b)(2)(A)103 Stat. 2353(, ; , , ; , , .)
Editorial Notes
Amendments
Pub. L. 101–2391989— substituted “The” for “Except as provided in section 2210, the”.
Pub. L. 98–3691984— inserted exception phrase.
Statutory Notes and Related Subsidiaries
Effective Date of 1989 Amendment
Pub. L. 101–239, title VII, § 7304(b)(3)103 Stat. 2353
section 6018 of this titlesection 2210 of this title“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
Pub. L. 98–369, div. A, title V, § 544(d)98 Stat. 894
section 2210 of this title“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: