adjusted taxable gifts

For purposes of paragraph (1)(B), the term “adjusted taxable gifts” means the total amount of the taxable gifts (within the meaning of section 2503 ) made by the decedent after December 31, 1976 , other than gifts which are includible in the gross estate of the decedent.

Source

26 USC § 2001(b)

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Scoping language

None identified, default scope is assumed to be the parent (part I) of this section.

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