Treasury Regulations (26 C.F.R.)
26 CFR § 20.2010-0
Table of contents.
This section lists the table of contents for §§ 20.2010-1 through 20.2010-3.
(a) General rule.
(b) Special rule in case of certain gifts made before 1977.
(c) Special rule in the case of a difference between the basic exclusion amount applicable to gifts and that applicable at the donor's date of death.
(d) Credit limitation.
(e) Explanation of terms.
(1) Applicable credit amount.
(2) Applicable exclusion amount.
(3) Basic exclusion amount.
(4) Deceased spousal unused exclusion (DSUE) amount.
(5) Last deceased spouse.
(f) Effective/applicability date.
(a) Election required for portability.
(1) Timely filing required.
(2) Portability election upon filing of estate tax return.
(3) Portability election not made; requirements for election not to apply.
(4) Election irrevocable.
(5) Estates eligible to make the election.
(6) Persons permitted to make the election.
(7) Requirements of return.
(b) Requirement for DSUE computation on estate tax return.
(c) Computation of the DSUE amount.
(1) General rule.
(2) Special rule to consider gift taxes paid by decedent.
(3) Impact of applicable credits.
(4) Special rule in case of property passing to qualified domestic trust.
(5) Examples.
(d) Authority to examine returns of decedent.
(e) Effective/applicability date.
(a) Surviving spouse's estate limited to DSUE amount of last deceased spouse.
(1) In general.
(2) No DSUE amount available from last deceased spouse.
(3) Identity of last deceased spouse unchanged by subsequent marriage or divorce.
(b) Special rule in case of multiple deceased spouses and previously-applied DSUE amount.
(1) In general.
(2) Example.
(c) Date DSUE amount taken into consideration by surviving spouse's estate.
(1) General rule.
(2) Exception when surviving spouse not a U.S. citizen on date of deceased spouse's death.
(3) Special rule when property passes to surviving spouse in a qualified domestic trust.
(d) Authority to examine returns of deceased spouses.
(e) Availability of DSUE amount for estates of nonresidents who are not citizens.
(f) Effective/applicability date.
[T.D. 9725, 80 FR 34285, June 16, 2015, as amended by T.D. 9884, 84 FR 64999, Nov. 26, 2019]
Source: view the official text
In this part (40 sections)
- 20.0-1 · Introduction.
- 20.0-2 · General description of tax.
- 20.2001-1 · Valuation of adjusted taxable gifts and section 2701(d)…
- 20.2001-2 · Valuation of adjusted taxable gifts for purposes of…
- 20.2002-1 · Liability for payment of tax.
- 20.2010-0 · Table of contents.
- 20.2010-1 · Unified credit against estate tax; in general.
- 20.2010-2 · Portability provisions applicable to estate of a decedent…
- 20.2010-3 · Portability provisions applicable to the surviving spouse's…
- 20.2011-1 · Credit for State death taxes.
- 20.2011-2 · Limitation on credit if a deduction for State death taxes…
- 20.2012-1 · Credit for gift tax.
- 20.2013-1 · Credit for tax on prior transfers.
- 20.2013-2 · “First limitation”.
- 20.2013-3 · “Second limitation”.
- 20.2013-4 · Valuation of property transferred.
- 20.2013-5 · “Property” and “transfer” defined.
- 20.2013-6 · Examples.
- 20.2014-1 · Credit for foreign death taxes.
- 20.2014-2 · “First limitation”.
- 20.2014-3 · “Second limitation”.
- 20.2014-4 · Application of credit in cases involving a death tax…
- 20.2014-5 · Proof of credit.
- 20.2014-6 · Period of limitations on credit.
- 20.2014-7 · Limitation on credit if a deduction for foreign death taxes…
- 20.2015-1 · Credit for death taxes on remainders.
- 20.2016-1 · Recovery of death taxes claimed as credit.
- 20.2031-0 · Table of contents.
- 20.2031-1 · Definition of gross estate; valuation of property.
- 20.2031-2 · Valuation of stocks and bonds.
- 20.2031-3 · Valuation of interests in businesses.
- 20.2031-4 · Valuation of notes.
- 20.2031-5 · Valuation of cash on hand or on deposit.
- 20.2031-6 · Valuation of household and personal effects.
- 20.2031-7 · Valuation of annuities, interests for life or term of…
- 20.2031-8 · Valuation of certain life insurance and annuity contracts;…
- 20.2031-9 · Valuation of other property.
- 20.2032-1 · Alternate valuation.
- 20.2032A-3 · Material participation requirements for valuation of…
- 20.2032A-4 · Method of valuing farm real property.