### Question
How is the term adjusted tax difference with respect to the estate defined?


### Answer
The term **adjusted tax difference with respect to the estate** is defined in *26 U.S.C. § 2032A* as the following:

> the excess of what would have been the estate tax liability but for subsection (a) over the estate tax liability

#### 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**

