2010 US Code
Title 26 - INTERNAL REVENUE CODE
Subtitle B - Estate and Gift Taxes
CHAPTER 11 - ESTATE TAX
Subchapter A - Estates of Citizens or Residents
PART IV - TAXABLE ESTATE
Sec. 2051 - Definition of taxable estate

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Metadata

Publication TitleUnited States Code, 2006 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
Subtitle B - Estate and Gift Taxes
CHAPTER 11 - ESTATE TAX
Subchapter A - Estates of Citizens or Residents
PART IV - TAXABLE ESTATE
Sec. 2051 - Definition of taxable estate
Containssection 2051
Date2010
Laws in Effect as of DateJanuary 7, 2011
Positive LawNo
Dispositionstandard
Source CreditAug. 16, 1954, ch. 736, 68A Stat. 388; Pub. L. 95-600, title VII, §702(r)(2), Nov. 6, 1978, 92 Stat. 2938.
Statutes at Large Reference92 Stat. 2938
Public Law ReferencesPublic 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; Pub. L. 95–600, title VII, §702(r)(2), Nov. 6, 1978, 92 Stat. 2938.)

Amendments

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

Effective Date of 1978 Amendment

Section 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.”


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