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► 26 U.S.C. § 2051 26 u.s.c. · estate tax · title 26
26 U.S.C. § 2051
Definition of taxable estate
Title 26 USC
● ACTIVE
Ch. 11
Jurisdiction Federal — United States
Chapter ESTATE TAX
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-0C227E
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle B - Estate and Gift Taxes CHAPTER 11 - ESTATE TAX Subchapter A - Estates of Citizens or Residents PART IV - TAXABLE ESTATE Sec. 2051 - Definition of taxable estate From the U.S. Government Publishing Office, www.gpo.gov

§2051. Definition of taxable estate

For purposes of the tax imposed by section 2001, the value of the taxable estate shall be determined by deducting from the value of the gross estate the deductions provided for in this part.

(Aug. 16, 1954, ch. 736, 68A Stat. 388; Pub. L. 95–600, title VII, §702(r)(2), Nov. 6, 1978, 92 Stat. 2938.)

Editorial Notes

Amendments 1978—Pub. L. 95–600 struck out "exemption and" after "gross estate the".

Statutory Notes and Related Subsidiaries

Effective Date of 1978 Amendment Pub. L. 95–600, title VII, §702(r)(5), Nov. 6, 1978, 92 Stat. 2939, provided that: "The amendments made by this subsection [amending this section and sections 1016, 6324B, and 6698A of this title] shall apply to estates of decedents dying after December 31, 1976."

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 2051 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Chapter 11 — ESTATE TAX
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26 U.S.C.
Citation
26 U.S.C. § 2051
Status
● ACTIVE
Chapter
11 — ESTATE TAX
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-0C227E
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Internal Revenue Code — 26 U.S.C. § 2051