TourAxiom/US Federal/Statutes/Title 26/§ 2001/(b)/(1)Official sourcecitea tentative tax computed under subsection (c) on the sum of—(A)#the amount of the taxable estate, and(B)#cite · 26 U.S.C. § 2001(b)(1)(B)the amount of the adjusted taxable gifts, over26 U.S.C. § 2001(b)(2) →