Internal Revenue Code · 26 U.S.C.
§ 2051. Definition of taxable estate
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 2051
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- November 6, 1978 by Pub. L. 95–600
- Length
- 55 words · about 1 min to read
- Cross-references
- cites 1; cited by 0 Code sections and 2 other regulations
- Regulations
- 1 issued under this section
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 388; Pub. L. 95–600, title VII, § 702(r)(2), Nov. 6, 1978, 92 Stat. 2938.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 2051
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited in 2 regulations not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Enacted by Pub. L. 95–600
Where it sits in the Code
- Subtitle B Estate and Gift Taxes
- Chapter 11 ESTATE TAX
- Subchapter A Estates of Citizens or Residents
- Part IV TAXABLE ESTATE
Nearby sections
- § 2051 Definition of taxable estate
- § 2052 Repealed
- § 2053 Expenses, indebtedness, and taxes
- § 2054 Losses
- § 2055 Transfers for public, charitable, and religious uses
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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 sections 1016, 6324B, and 6698A of this title] shall apply to estates of decedents dying after December 31, 1976.”