{"data":{"id":"us/26-u.s.c.-2002","jurisdiction":"us","citation":"26 U.S.C. § 2002","heading":"Liability for payment","body":"The tax imposed by this chapter shall be paid by the executor.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 11—ESTATE TAX"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"c63af1f36d124e28e704f5612d748b27611ebecf98853f87e1e0cb78a246801f","source_id":"us","stale":false,"prev":"us/26-u.s.c.-2001","next":"us/26-u.s.c.-2010"},"notice":"GroundRules: Original legal text. Not legal advice."}