Title 26, Internal Revenue CodeRelease 119-102
§2051 Definition of Taxable Estate
Title 26 › Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART IV — TAXABLE ESTATE › § 2051
Summary
For the tax in section 2001, subtract the allowed deductions from the gross estate.
Full Legal Text
Title 26, §2051
Internal Revenue Code, Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1978—Pub. L. 95–600 struck out “exemption and” after “gross estate the”.
Statutory Notes and Related Subsidiaries
Effective Date
of 1978 Amendment Pub. L. 95–600, title VII, § 702(r)(5), Nov. 6, 1978, 92 Stat. 2939, provided that: “The
Amendments
made by this subsection [amending this section and section 1016, 6324B, and 6698A of this title] shall apply to estates of decedents dying after December 31, 1976.”
Reference
Citations & Metadata
Citation
26 U.S.C. § 2051
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102