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HOMETAX NOTES RESEARCHFEDERALINTERNAL REVENUE CODE OF 1986

Sec. 2051 Definition of taxable estate

  • Internal Revenue Code of 1986
  • SUBTITLE B -- ESTATE AND GIFT TAXES
  • Chapter 11 -- Estate Tax
  • Subchapter A -- Estates of Citizens or Residents
  • Part IV -- 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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