1. U.S. Code
  2. title 26
  3. subtitle B
  4. chapter 11
  5. subchapter A
  6. part IV
  7. § 2051

View all text of Part IV [§ 2051 - § 2058]

§ 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.)

CITE AS: 26 USC 2051