### Question
What does adjusted gross estate mean?


### Answer
**Adjusted gross estate** has the following meaning in *26 U.S.C. § 2057*:

> the value of the gross estate—


(1) reduced by any amount deductible under paragraph (3) or (4) of section 2053(a), and


(2) increased by the excess of—


(A) the sum of—


(i) the amount of gifts determined under subsection (b)(3), plus


(ii) the amount (if more than de minimis) of other transfers from the decedent to the decedent's spouse (at the time of the transfer) within 10 years of the date of the decedent's death, plus


(iii) the amount of other gifts (not included under clause (i) or (ii)) from the decedent within 3 years of such date, other than gifts to members of the decedent's family otherwise excluded under section 2503(b), over


  

(B) the sum of the amounts described in clauses (i), (ii), and (iii) of subparagraph (A) which are otherwise includible in the gross estate

#### Citation:
  - *26 U.S.C. § 2057*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 11-ESTATE TAX > Subchapter A-Estates of Citizens or Residents > PART IV-TAXABLE ESTATE**

