executor
Defined in 2 places of the United States Code.
For purposes of this chapter, the term “executor” has the meaning given such term by section 2203.
Source
- 1994–present26 U.S.C. § 2652Internal Revenue Code · Other definitions · for purposes of this chapter
For purposes of this section, the term “executor” means the executor or administrator of the decedent appointed, qualified, and acting within the United States.
Source
- 1994–present26 U.S.C. § 6905Internal Revenue Code · Discharge of executor from personal liability for decedents income and gift taxes · for purposes of this section