### Question
How does Estates of Citizens or Residents define adjusted taxable estate?


### Answer
Under *26 U.S.C. § 2011*, **adjusted taxable estate** is defined as:

> the taxable estate reduced by $60,000

#### Citation:
  - *26 U.S.C. § 2011*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 11-ESTATE TAX > Subchapter A-Estates of Citizens or Residents > PART II-CREDITS AGAINST TAX**

