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.
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26 U.S. Code § 2051 - Definition of taxable estate
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1978—Pub. L. 95–600 struck out “exemption and” after “gross estate the”.
Statutory Notes and Related Subsidiaries