### Question
What is the definition of adjusted tax difference with respect to the estate?


### Answer
The definition of **adjusted tax difference with respect to the estate** is as follows in *26 U.S.C. § 2057*:

> the excess of what would have been the estate tax liability but for the election under this section over the estate tax liability

#### Citation:
  - *26 U.S.C. § 2057*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 11-ESTATE TAX > Subchapter A-Estates of Citizens or Residents > PART IV-TAXABLE ESTATE**

