### Question
What does adjusted taxable gifts mean?


### Answer
**Adjusted taxable gifts** has the following meaning in *26 U.S.C. § 2001*:

> the total amount of the taxable gifts (within the meaning of section 2503) made by the decedent after December 31, 1976, other than gifts which are includible in the gross estate of the decedent

#### Citation:
  - *26 U.S.C. § 2001*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 11-ESTATE TAX > Subchapter A-Estates of Citizens or Residents > PART I-TAX IMPOSED**

