Part IV — Taxable Estate

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• §2051 Definition of taxable estate
• §2052 Repealed.
• §2053 Expenses, indebtedness, and taxes
• §2054 Losses
• §2055 Transfers for public, charitable, and religious uses
• §2056 Bequests, etc., to surviving spouse
• §2056A Qualified domestic trust
• §2057 Repealed.
• §2058 State death taxes