26 U.S.C. § 2051 — Definition of taxable estate
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 34 words · no verdicts yet
This section covers definition of taxable estate. For purposes of the tax imposed by section 2001, the value of the taxable estate must be determined by deducting from the value of the gross estate the deductions provided for in this part.
For purposes of the tax imposed by section 2001, the value of the taxable estate must be determined by deducting from the value of the gross estate the deductions provided for in this part.
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.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 388; Pub. L. 95–600, title VII, § 702(r)(2), Nov. 6, 1978, 92 Stat. 2938.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1978Amended · Pub. L. 95-600 · 92 Stat. 2938
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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