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)92 Stat. 2938 (, ; , , .)
Editorial Notes
Amendments
Pub. L. 95–6001978— 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)92 Stat. 2939
“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 .”
, , , provided that: