{"data":{"id":"us/26-u.s.c.-2051","jurisdiction":"us","citation":"26 U.S.C. § 2051","heading":"Definition of taxable estate","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 11—ESTATE TAX"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"d04732c6116632965dc580c027807b37cd61e34d477e5865d82f5eba4e5f81fa","source_id":"us","stale":true,"prev":"us/26-u.s.c.-2046","next":"us/26-u.s.c.-2052"},"notice":"GroundRules: Original legal text. Not legal advice."}