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


### Answer
The term **taxable event** is defined in *26 U.S.C. § 2056A* as follows -

> 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**

