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Treasury Regulations · 26 CFR

§ 20.2051-1. Definition of taxable estate.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 2051

Cite as 26 CFR § 20.2051-1

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
October 20, 2009 by T.D. 9468
Issued under
26 U.S.C. § 2051
Length
228 words · about 1 min to read
Cross-references
cites 9 Code sections and 2 regulations; cited by 2
(a) General rule. The taxable estate of a decedent who was a citizen or resident (see § 20.0-1(b)(1)) of the United States at death is determined by subtracting the total amount of the deductions authorized by sections 2053 through 2058 from the total amount which must be included in the gross estate under sections 2031 through 2044. These deductions are in general as follows—
(1) Funeral and administration expenses and claims against the estate (including certain taxes and charitable pledges) (section 2053).
(2) Losses from casualty or theft during the administration of the estate (section 2054).
(3) Charitable transfers (section 2055).
(4) The marital deduction (section 2056).
(5) Qualified domestic trusts (section 2056A).
(6) Family-owned business interests (section 2057) to the extent applicable to estates of decedents.
(7) State death taxes (section 2058) to the extent applicable to estates of decedents.
(b) Special rules. See section 2106 and the corresponding regulations for special rules regarding the computation of the taxable estate of a decedent who was not a citizen or resident of the United States. See also § 1.642(g)-1 of this chapter concerning the disallowance for income tax purposes of certain deductions allowed for estate tax purposes.
(c) Effective/applicability date. This section applies to the estates of decedents dying on or after October 20, 2009.

[T.D. 9468, 74 FR 53657, Oct. 20, 2009]

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Regulations it cites

Cited by 2 other regulations

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Issued by T.D. 9468 (74 FR 53657)

Where it sits in 26 CFR

  1. Subchapter B Estate and gift taxes
  2. Part 20 Estate tax; estates of decedents dying after august 16, 1954
  3. Taxable Estate

Nearby sections