Current through Pub. L. 119-100Open in workspace

§ 2051 Definition of taxable estate

For purposes of the tax imposed by section , 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.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 2051

Source: decipher.legal/usc/26/2051 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)