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2017 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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| 26 U.S.C. § 2051 (2017) |
| §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. |
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(Aug. 16, 1954, ch. 736, 68A Stat. 388; Pub. L. 95–600, title VII, §702(r)(2), Nov. 6, 1978, 92 Stat. 2938.) |
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AMENDMENTS
1978—Pub. L. 95–600 struck out "exemption and" after "gross estate the". EFFECTIVE DATE OF 1978 AMENDMENTPub. 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." |
| United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 |
| section 2051 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
| 92 Stat. 2938, 2939 |
| Public Law 95-600 |
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