### Question
Can you define what estate tax liability means?


### Answer
**Estate tax liability** is defined as the following in *26 U.S.C. § 2057*:

> the tax imposed by section 2001 reduced by the credits allowable against such tax

#### 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**

