§ 2051. Definition of taxable estate

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 388 · 68A Stat. 388

   Enacted · 26 U.S.C. § 2051

   Aug. 16, 1954, ch. 736, 68A Stat. 388

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 388

2. 1978

   Pub. L. 95–600 title VII § 702(r)(2) · 92 Stat. 2763

   Struck · 26 U.S.C. § 2051

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

   Source evidence

   Code amendment note
   Pub. L. 95–600 struck out “exemption and” after “gross estate the”.

   Enacted provision · exact public law section
   (2) 26 USC 2051. Clerical amendment to section 2051.— Section 2051 (defining taxable estate) is amended by striking out “exemption and”.

   Effective date note
   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.”

1 of 2 references resolved to an enrolled provision · 1 partial