FEDERAL · 26 U.S.C. · Chapter 11
Definition of taxable estate
Current through Pub. L. 119-102
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.
Free access — add to your briefcase to read the full text and ask questions with AI
26 U.S.C. § 2051 (Definition of taxable estate) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Rosa Shackleford, Personal Representative of the Estate of Thomas J. Shackleford, Deceased v. United States
262 F.3d 1028 (Ninth Circuit, 2001)
United States v. McCormick
67 F.2d 867 (Second Circuit, 1933)
Cook v. Commissioner of the Internal Revenue Service
349 F.3d 850 (Fifth Circuit, 2003)
In Re Estate of Pope
666 S.E.2d 140 (Court of Appeals of North Carolina, 2008)
Robert B. Beim v. Trevor R. Hulfish (071025)
83 A.3d 31 (Supreme Court of New Jersey, 2014)
Spurrier v. First National Bank of Wichita
485 P.2d 209 (Supreme Court of Kansas, 1971)
Estate of Alto B. Cervin, Deceased, Bennett W. Cervin, & Nita-Carol Cervin Miskovitch v. Commissioner of Internal Revenue
111 F.3d 1252 (Fifth Circuit, 1997)
Jackson v. Jackson
536 P.2d 1400 (Supreme Court of Kansas, 1975)
United States v. James D. Paulson
68 F.4th 528 (Ninth Circuit, 2023)
Allen v. Morsman
46 F.2d 891 (Eighth Circuit, 1931)
United States v. Heasty
370 F.2d 525 (Tenth Circuit, 1966)
Boeving v. United States
493 F. Supp. 665 (E.D. Missouri, 1980)
Rosano v. United States
67 F. Supp. 2d 113 (E.D. New York, 1999)
Estate of Starkey v. United States
58 F. Supp. 2d 939 (S.D. Indiana, 1999)
Succession of Mayer
87 So. 2d 303 (Supreme Court of Louisiana, 1956)
Elizabeth Paramore O'Neal v. United States
258 F.3d 1265 (Eleventh Circuit, 2001)
United States v. Allison
(E.D. California, 2022)
Estate of Richard D. Spizzirri v. Commissioner of Internal Revenue
136 F.4th 1336 (Eleventh Circuit, 2025)
Cervin v. CIR
(Fifth Circuit, 1997)
In Re: Estate of W.T. Woolslare, ~ Appeal of: A.F. Woolslare
(Commonwealth Court of Pennsylvania, 2016)
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."