26 U.S.C. § 2054
Section 2054 · Losses
Amended 1 time on record
Applied in 9 court decisions — leading case Forbes v. Director (1994)
Most recently applied in In Re Estate of Bernstein (March 2011)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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 losses incurred during the settlement of estates arising from fires, storms, shipwrecks, or other casualties, or from theft, when such losses are not compensated for by insurance or otherwise.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Cross References
Computation of adjusted gross estate, see section 2056 of this title.
Credit for tax on prior transfers, see section 2013 of this title.
Income tax, special rules for credits and deductions, see section 642 of this title.
Taxable estate of nonresidents not citizens, see section 2106 of this title.