26-U.S.C.-2051

§2051 – Definition of Taxable Estate

Pathway

Title 26 > Subtitle B > Chapter 11 > Subchapter A > Part IV > Section 2051

Details

• Reference: Section 2051
• Legend: §2051 – Definition of Taxable Estate
• USCode Year: 2013

Provision Content

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

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.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-2032 in the Legal Encyclopedia: Estate Tax

In this entry about 26-U.S.C.-2032, find legal reference material, bibliographies and premiere content related to estate tax in the American Encyclopedia of Law, presenting a comprehensive view of the United States estate tax-specific issues, written by authorities in the field.

Topic Map

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