26 U.S.C. § 2051
Title 26
Chapter 11
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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Sections in this chapter
- § 2001
- § 2002
- § 2010
- § 2011
- § 2012
- § 2013
- § 2014
- § 2015
- § 2016
- § 2031
- § 2032
- § 2032A
- § 2033
- § 2033A
- § 2034
- § 2035
- § 2036
- § 2037
- § 2038
- § 2039
- § 2040
- § 2041
- § 2042
- § 2043
- § 2044
- § 2045
- § 2046
- § 2051
- § 2052
- § 2053
- § 2054
- § 2055
- § 2056
- § 2056A
- § 2057
- § 2058
- § 2101
- § 2102
- § 2103
- § 2104
- § 2105
- § 2106
- § 2107
- § 2108
- § 2201
- § 2202
- § 2203
- § 2204
- § 2205
- § 2206
- § 2207
- § 2207A
- § 2207B
- § 2208
- § 2209
- § 2210
§ 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.
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