Statute · United States Code
26 U.S.C. § 2051 — Definition of taxable estate
26 U.S.C. § 2051
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- estate-planning
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.
Citator
26 U.S.C. § 2051 — Definition of taxable estate is in force in the current edition of the Code, and nothing recorded condemns it.
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.