Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
46 lines
1.7 KiB
Markdown
46 lines
1.7 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 2051"
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description: "Definition of taxable estate"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "11"
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chapter_name: "ESTATE TAX"
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section: "2051"
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citation: "26 U.S.C. § 2051"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s2051"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "3f8bd61fe667d48753ce79e3dede80f53995c5b86b3fd9eb247ae71132efa779"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "fe3c5fc0072b0cbc34ac45dbbcfc71017a3932648f16de364ed8cd27925a977d"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 2051 - Definition of taxable estate
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## Text
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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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(Aug. 16, 1954, ch. 736, 68A Stat. 388; Pub. L. 95–600, title VII, § 702(r)(2), Nov. 6, 1978, 92 Stat. 2938.)
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## Notes
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Editorial Notes
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Amendments1978—Pub. L. 95–600 struck out “exemption and” after “gross estate the”.
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Statutory Notes and Related Subsidiaries
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Effective Date of 1978 AmendmentPub. 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.”
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