1994 US Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 11 - ESTATE TAX
Subchapter A - Estates of Citizens or Residents
PART IV - TAXABLE ESTATE
Sec. 2051 - Definition of taxable estate
View Metadata| Publication Title | United States Code, 1994 Edition, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE CHAPTER 11 - ESTATE TAX Subchapter A - Estates of Citizens or Residents PART IV - TAXABLE ESTATE Sec. 2051 - Definition of taxable estate |
| Contains | section 2051 |
| Date | 1994 |
| Laws in Effect as of Date | January 4, 1995 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Aug. 16, 1954, ch. 736, 68A Stat. 388; Nov. 6, 1978, Pub. L. 95-600, title VII, §702(r)(2), 92 Stat. 2938. |
| Statutes at Large Reference | 92 Stat. 2938 |
| Public Law References | Public Law 95-600 |
§2051. Definition of taxable estate
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 388; Nov. 6, 1978, Pub. L. 95–600, title VII, §702(r)(2), 92 Stat. 2938.)
Amendments1978—Pub. L. 95–600 struck out “exemption and” after “gross estate the”.
Effective Date of 1978 AmendmentSection 702(r)(5) of Pub. L. 95–600 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.”
Cross ReferencesLiability of life insurance beneficiaries, see section 2206 of this title.
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