adjusted gross estate

Defined in 2 places of the United States Code.

For purposes of this section, the term "adjusted gross estate" means the value of the gross estate—

Source

1998–present 26 U.S.C. § 2057Internal Revenue Code · Family-owned business interests · for purposes of this section

For purposes of this section, the term “adjusted gross estate” means the value of the gross estate—

(1) reduced by any amount deductible under paragraph (3) or (4) of section 2053(a), and

(2) increased by the excess of—

(A) the sum of—

(i) the amount of gifts determined under subsection (b)(3), plus

(ii) the amount (if more than de minimis) of other transfers from the decedent to the decedent’s spouse (at the time of the transfer) within 10 years of the date of the decedent’s death, plus

(iii) the amount of other gifts (not included under clause (i) or (ii)) from the decedent within 3 years of such date, other than gifts to members of the decedent’s family otherwise excluded under section 2503(b), over

(B) the sum of the amounts described in clauses (i), (ii), and (iii) of subparagraph (A) which are otherwise includible in the gross estate.

Source

2013 26 U.S.C. § 2057Internal Revenue Code · Family-owned business interests · for purposes of this section

For purposes of this section, the term “adjusted gross estate” means the value of the gross estate (determined without regard to this section)—

Source

1997–present 26 U.S.C. § 2033AInternal Revenue Code · Renumbered 2057] · for purposes of this section