26 U.S.C. § 2051
Definition of taxable estate
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 2051, Definition of taxable estate, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463180
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Full text
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.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- Revenue Act of 1978House: no recorded tallySenate: no recorded tally