26 U.S.C. § 2051
§ 2051. Definition of taxable estate
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Part of the code since 1954. Last changed November 6, 1978 by the Revenue Act of 1978.
Every change, newest first (2)
- November 6, 1978Revenue Act of 1978
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.