26 U.S.C. § 2051
Definition of taxable estate
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.
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Nearby sections (25 sections)
- 2035 · Adjustments for certain gifts made within 3 years of decedent’s…
- 2036 · Transfers with retained life estate
- 2037 · Transfers taking effect at death
- 2038 · Revocable transfers
- 2039 · Annuities
- 2040 · Joint interests
- 2041 · Powers of appointment
- 2042 · Proceeds of life insurance
- 2043 · Transfers for insufficient consideration
- 2044 · Certain property for which marital deduction was previously…
- 2045 · Prior interests
- 2046 · Disclaimers
- 2051 · Definition of taxable estate
- 2052 · Repealed. Pub. L. 94–455, title XX, § 2001(a)(4), Oct. 4, 1976,…
- 2053 · Expenses, indebtedness, and taxes
- 2054 · Losses
- 2055 · Transfers for public, charitable, and religious uses
- 2056 · Bequests, etc., to surviving spouse
- 2056A · Qualified domestic trust
- 2057 · Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(97)(A),…
- 2058 · State death taxes
- 2101 · Tax imposed
- 2102 · Credits against tax
- 2103 · Definition of gross estate
- 2104 · Property within the United States