### Question
How is the "taxable estate" defined?


### Answer
The term **taxable estate** is defined in *26 CFR § 1.303-2* as follows -

> 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*
