26 USC 2101 - Tax imposed

U.S Code last checked for updates: Dec 04, 2025

§ 2101.

Tax imposed

(a)

Imposition

(b)

Computation of tax

The tax imposed by this section shall be the amount equal to the excess (if any) of—

(1)

a tentative tax computed under section 2001(c) on the sum of—

(A)

the amount of the taxable estate, and

(B)

the amount of the adjusted taxable gifts, over

(2)

a tentative tax computed under section 2001(c) on the amount of the adjusted taxable gifts.

(c)

Adjustments for taxable gifts

(1)

Adjusted taxable gifts defined

(2)

Adjustment for certain gift tax

(Aug. 16, 1954, ch. 736, 68A Stat. 397; Pub. L. 89–809, title I, § 108(a), Nov. 13, 1966,

cite as: 26 USC 2101