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


### Answer
**Taxable estate** is defined as the following in *26 CFR § 1.303-2*:

> the taxable estate as computed in accordance with section 2051 (or, in the case of the estate of a decedent nonresident not a citizen of the United States, in accordance with section 2106). 

#### Citation:
  - *26 CFR § 1.303-2*
