adjusted taxable gifts

(1) Adjusted taxable gifts defined For purposes of this section, the term “adjusted taxable gifts” means the total amount of the taxable gifts (within the meaning of section 2503 as modified by section 2511) made by the decedent after December 31, 1976 , other than gifts which are includible in the gross estate of the decedent.


26 USC § 2101(c)(1)

Scoping language

For purposes of this section
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