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.
(Aug. 16, 1954, ch. 736, 68A Stat. 388; Pub. L. 95–600, title VII, §702(r)(2), Nov. 6, 1978, 92 Stat. 2938.)
Sections: Previous 2040 2041 2042 2043 2044 2045 2046 2051 2053 2054 2055 2056 2056A 2057 2058 Next
Last modified: October 26, 2015