### Question
How is the "executor" defined?


### Answer
The term **executor** is defined in *26 U.S.C. § 2652* as follows -

> given such term by section 2203.

#### Citation:
  - *26 U.S.C. § 2652*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 13-TAX ON GENERATION-SKIPPING TRANSFERS > Subchapter F-Other Definitions and Special Rules**

