US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 2051: Definition of taxable estate

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 11—ESTATE TAX

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

Browse this collection