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26 U.S. Code § 2051 - Definition of taxable estate

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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.

Editorial Notes

1978—Pub. L. 95–600 struck out “exemption and” after “gross estate the”.

Statutory Notes and Related Subsidiaries
Effective Date of 1978 Amendment

Pub. L. 95–600, title VII, § 702(r)(5), Nov. 6, 1978, 92 Stat. 2939, provided that:

“The amendments made by this subsection [amending this section and sections 1016, 6324B, and 6698A of this title] shall apply to estates of decedents dying after December 31, 1976.”