Under federal law, the "taxable estate" is determined by subtracting certain statutory deductions from the value of the gross estate of a deceased individual. Allowable deductions include funeral expenses, administration expenses, payments made to settle claims against the estate, mortgage payments where the property is a part of the estate, some taxes, some uninsured losses incurred during settlement of the estate. For more comprehensive information on allowable deductions determined by statute, see 26 U.S.C. section 2051 et seq.