FEDERAL · 26 U.S.C. · Chapter Subchapter A—Estates of Citizens or Residents
Definition of taxable estate
26 U.S.C. § 2051
This text of 26 U.S.C. § 2051 (Definition of taxable estate) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 2051.
Text
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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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 388; Pub. L. 95–600, title VII, §702(r)(2), Nov. 6, 1978, 92 Stat. 2938.)
Editorial Notes
Editorial Notes
Amendments
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."
Amendments
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."
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Bluebook (online)
26 U.S.C. § 2051, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/2051.