§ 2051. Definition of taxable estate

123 words·~1 min read·/usc/title-26/section-2051

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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.)

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Aug. 16, 1954, ch. 736
68A Stat. 388
Pub. L. 95–600, title VII, § 702(r)(2)
92 Stat. 2938
Pub. L. 95–600
Pub. L. 95–600, title VII, § 702(r)(5)
92 Stat. 2939

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§ 2051

Definition of taxable estate

Stat.×2

U.S.C.×2

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 388

Pub. L.Pub. L. 95–600, title VII, § 702(r)(2)

Stat.92 Stat. 2938

Pub. L.Pub. L. 95–600

Cites 7 · showing 5Cited by 4 across 2 sources