Who is the “Executor” for Tax Purposes When There is No Executor?

The executor or administrator of a decedent’s estate is required to file the estate tax return for the estate (I.R.C. § 6018(a)) and is liable for the resulting tax (I.R.C. § 2002), and is required to file the decedent’s income...

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New On-Line Calculators

I’ve created a new on-line service that provides specialized calculators for certain estate and tax planning issues.  Currently, the following calculators are available: Cost/Benefit of Gifts of Appreciating Property Cost/Benefit of Grantor Trusts Gift Tax on Net-Net Gifts Income Tax … Continue reading