26 USC § 2051 - Definition of taxable estate

---
identifier: "/us/usc/t26/s2051"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 2051 - Definition of taxable estate"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "2051"
section_name: "Definition of taxable estate"
chapter_number: 11
chapter_name: "ESTATE TAX"
subchapter_number: "A"
subchapter_name: "Estates of Citizens or Residents"
part_number: "IV"
part_name: "TAXABLE ESTATE"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
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.)"
---


# § 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.

---

**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.)

## Editorial Notes

### Amendments

1978— struck out “exemption and” after “gross estate the”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1978 Amendment

> “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
> 
> .”

, , , provided that: