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.


26 USC § 2203

Scoping language

None identified, default scope is assumed to be the parent (subchapter C) of this section.
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