Meaning of “Executor”

The statutory definition limits the term to the estate tax regime

“The plain language of the statute limits the statutory executor to the estate tax regime,” states Chief Counsel Advice Number 201405016 (released Jan. 31, 2014). In this CCA, the underlying question was who could waive restrictions or extend the assessment statute expiration date for a decedent’s delinquent income tax returns. 

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