Notice: The uscode.house.gov website is currently operating in a temporary format. While the United States Code remains available from its authoritative source, some website features and functionality are temporarily unavailable.
The United States Code Online is current through Public Law 119-120 (October 7, 2026).
Search & Browse Currency and Updating Classification Tables Popular Name Tool Positive Law Codification Editorial Reclassification Downloads
26 U.S.C. 2051: Definition of taxable estateText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 11-ESTATE TAX
Jump To: Source CreditEditorial NotesAmendmentsStatutory Notes and Related SubsidiariesEffective Date of Amendment

§2051. Definition of 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.

( Aug. 16, 1954, ch. 736 , 68A Stat. 388 ; Pub. L. 95–600, title VII, § 702(r)(2) , Nov. 6, 1978 , 92 Stat. 2938 .)

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.”