---
kind: "section"
citation: "26 U.S.C. § 2203"
title: "26"
title_heading: "Internal Revenue Code"
number: "2203"
heading: "Definition of executor"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/2203"
units:
  - "Subtitle B — Estate and Gift Taxes"
  - "Chapter 11 — Estate Tax"
  - "Subchapter C — Miscellaneous"
---

# §2203. Definition of executor


The term “[executor](/usc/26/2652.md?p=d)” wherever it is used in this title in connection with the estate tax imposed by this chapter means the [executor](/usc/26/2652.md?p=d) or administrator of the decedent, or, if there is no [executor](/usc/26/2652.md?p=d) or administrator appointed, qualified, and acting within the United States, then any person in actual or constructive possession of any property of the decedent.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 401.)