§ 20.2051-1 Definition of taxable estate.
Amended 1978
- 1978 Pub. L. 95-600 Pub. L. 95–600 struck out “exemption and” after “gross estate the”.
Cases: Estate of Owen v. Commissioner, 104 T.C. 498 (1995)
Final rules 1
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.