United States Code (Last Updated: May 24, 2014) |
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 |
§ 2051. Definition of taxable estate
Latest version.
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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 Amendment
Pub. L. 95–600, title VII, § 702(r)(5),