### Question
How does the law define executor?


### Answer
Under *26 U.S.C. § 6905*, **executor** is defined as:

> the executor or administrator of the decedent appointed, qualified, and acting within the United States

#### Citation:
  - *26 U.S.C. § 6905*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 71-TRANSFEREES AND FIDUCIARIES**

