# 26 U.S.C. § 2051: Definition of taxable estate

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s2051>. Cite pinpoints as 26 U.S.C. § 2051(a)(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.

## Regulations

- [Treas. Reg. § 20.2051-1](/26/reg/20.2051-1.md): Definition of taxable estate. (interprets § 2051)

## Final rules

- [74 FR 53652](https://www.federalregister.gov/documents/2009/10/20/E9-25138/guidance-under-section-2053-regarding-post-death-events) (2009): Guidance Under Section 2053 Regarding Post-Death Events

## Leading cases

- [Estate of Owen v. Commissioner, 104 T.C. 498 (1995)](https://www.courtlistener.com/opinion/4695006/estate-of-owen-v-commissioner/)

## Connections

Cites: § 2001 Imposition and rate of tax

Cited by: none

Derived from: 1939 § 812

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 388
- 1978-11-06: [Pub. L. 95-600](/26/act/95-600.md), 92 Stat. 2938