### Question
What is the definition of estate tax liability?


### Answer
The definition of **estate tax liability** is as follows in *26 U.S.C. § 2032A*:

> the tax imposed by section 2001 reduced by the credits allowable against such tax

#### Citation:
  - *26 U.S.C. § 2032A*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 11-ESTATE TAX > Subchapter A-Estates of Citizens or Residents > PART III-GROSS ESTATE**

