### Question
Can you define what taxable event means?


### Answer
**Taxable event** is defined as the following in *26 U.S.C. § 2056A*:

> the event resulting in tax being imposed under paragraph (1)

#### Citation:
  - *26 U.S.C. § 2056A*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 11-ESTATE TAX > Subchapter A-Estates of Citizens or Residents > PART IV-TAXABLE ESTATE**

