26 U.S.C. § 2203
Section 2203 · Definition of executor
Amended 1 time on record
Applied in 21 court decisions — leading case National Taxpayers Union, Inc. v. United States (1995)
Most recently applied in United States v. Paulson (September 2018)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Cross References
Notice of qualification, see section 6036 of this title.