### Question
How does the law define adjusted taxable gifts?


### Answer
Under *26 U.S.C. § 2101*, **adjusted taxable gifts** is defined as:

> the total amount of the taxable gifts (within the meaning of section 2503 as modified by section 2511) made by the decedent after December 31, 1976, other than gifts which are includible in the gross estate of the decedent

#### Citation:
  - *26 U.S.C. § 2101*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 11-ESTATE TAX > Subchapter B-Estates of Nonresidents Not Citizens**

