### Question
How does the law define estate tax?


### Answer
Under *26 U.S.C. § 691*, **estate tax** is defined as:

> the tax imposed on the estate of the decedent or any prior decedent under section 2001 or 2101, reduced by the credits against such tax

#### Citation:
  - *26 U.S.C. § 691*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter J-Estates, Trusts, Beneficiaries, and Decedents > PART II-INCOME IN RESPECT OF DECEDENTS**

