26 USC ? 2002 - Liability for payment
The tax imposed by this chapter shall be paid by the executor.
All of this presumes that you are receiving a 1099 or a W-2 which is classified as a Gift Tax under IRS 6209 Manual.
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Subject: Re: transfer of the taxable estate of every decedent
Understand I am just exploring here - Let it be known I have found that Redemption per 12USC411 is recognized by the IRS, the banks, etc. Think of this as an exercise in turning over rocks.
http://www.law.cornell.edu/uscode/text/26/1040
(a) General rule
If the executor of the estate of any decedent transfers to a qualified heir (within the meaning of section 2032A (e)(1)) any property with respect to which an election was made under section 2032A, then gain on such transfer shall be recognized to the estate only to the extent that, on the date of such transfer, the fair market value of such property exceeds the value of such property for purposes of chapter 11 (determined without regard to section 2032A).
(b) Similar rule for certain trusts
To the extent provided in regulations prescribed by the Secretary, a rule similar to the rule provided in subsection (a) shall apply where the trustee of a trust (any portion of which is included in the gross estate of the decedent) transfers property with respect to which an election was made under section 2032A.
(c) Basis of property acquired in transfer described in subsection (a) or (b)
The basis of property acquired in a transfer with respect to which gain realized is not recognized by reason of subsection (a) or (b) shall be the basis of such property immediately before the transfer increased by the amount of the gain recognized to the estate or trust on the transfer.
(e) Definitions; special rules - For purposes of this section?
(1) Qualified heir
The term ?qualified heir? means, with respect to any property, a member of the decedent?s family who acquired such property (or to whom such property passed) from the decedent. If a qualified heir disposes of any interest in qualified real property to any member of his family, such member shall thereafter be treated as the qualified heir with respect to such interest.