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Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

26 U.S.C. § 2051. — Definition of taxable estate · Congress.wiki

U.S. Code/Title 26/§ 2051

Title 26

26

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26 U.S.C. § 2051.Chapter 11

§ 2051

Definition of taxable estate

Title 26

1 min read

Subchapter: Estates of Citizens or Residents

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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.

Release: pl-119-83 (2026-04-13)