---
kind: "section"
citation: "26 U.S.C. § 2051"
title: "26"
title_heading: "Internal Revenue Code"
number: "2051"
heading: "Definition of taxable estate"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/2051"
units:
  - "Subtitle B — Estate and Gift Taxes"
  - "Chapter 11 — Estate Tax"
  - "Subchapter A — Estates of Citizens or Residents"
  - "Part IV — Taxable Estate"
---

# §2051. Definition of taxable estate


For purposes of the tax imposed by [section 2001](/usc/26/2001.md), 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.)

## Notes

### Editorial Notes

### Amendments

1978—Pub. L. 95–600 struck out “exemption and” after “gross estate the”.

### Statutory Notes and Related Subsidiaries

### Effective Date of 1978 Amendment

Pub. 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.”