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► 26 U.S.C. § 2054 26 u.s.c. · estate tax · title 26
26 U.S.C. § 2054
Losses
Title 26 USC
● ACTIVE
Ch. 11
Jurisdiction Federal — United States
Chapter ESTATE TAX
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-251BCC
► 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. 2054 - Losses From the U.S. Government Publishing Office, www.gpo.gov

§2054. Losses

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 losses incurred during the settlement of estates arising from fires, storms, shipwrecks, or other casualties, or from theft, when such losses are not compensated for by insurance or otherwise.

(Aug. 16, 1954, ch. 736, 68A Stat. 390.)

Source: uscode.house.gov — public domain Official Source ↗
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STATUTE / FEDERAL-CODE-SECTION
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The statutory text of 26 U.S.C. § 2054 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. § 2054
Status
● ACTIVE
Chapter
11 — ESTATE TAX
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-251BCC
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v1.0
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Internal Revenue Code — 26 U.S.C. § 2054