§ 2002. Liability for payment

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 374 · 68A Stat. 374

   Enacted · 26 U.S.C. § 2002

   Aug. 16, 1954, ch. 736, 68A Stat. 374

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 374

2. 1984

   Tax Reform Act of 1984

   Pub. L. 98–369 div. A title V § 544(b)(1) · 98 Stat. 494

   Inserted · 26 U.S.C. § 2002

   Pub. L. 98–369 inserted exception phrase

   Source evidence

   Code amendment note
   Pub. L. 98–369 inserted exception phrase.

   Enacted provision · exact public law section
   (1) Section 2002 (relating to liability for payment of estate tax) is amended to read as follows: “SEC. 2002. LIABILITY FOR PAYMENT. Ante, p. 892. “Except as provided in section 2210, the tax imposed by this chapter shall be paid by the executor.”

3. 1989

   Revenue Reconciliation Act of 1989

   Pub. L. 101–239 title VII § 7304(b)(2)(A) · 103 Stat. 2106

   Substituted · 26 U.S.C. § 2002

   Pub. L. 101–239 substituted “The” for “Except as provided in section 2210, the”

   Source evidence

   Code amendment note
   Pub. L. 101–239 substituted “The” for “Except as provided in section 2210, the”.

   Enacted provision · exact public law section
   (A) Section 2002 is amended by striking “Except as provided in section 2210, the” and inserting “The”.

   Effective date note
   Pub. L. 101–239, title VII, § 7304(b)(3), Dec. 19, 1989, 103 Stat. 2353, provided that: “The amendments made by this subsection [amending this section and section 6018 of this title and repealing section 2210 of this title] shall apply to estates of decedents dying after July 12, 1989.”

2 of 3 references resolved to an enrolled provision · 1 partial