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Treasury Regulations (26 C.F.R.)

26 CFR § 25.2505-0

Table of contents.

Official textecfr.govlast amended

This section lists the table of contents for §§ 25.2505-1 and 25.2505-2.

§ 25.2505-1 Unified credit against gift tax; in general.

(a) General rule.

(b) Applicable rate of tax.

(c) Special rule in case of certain gifts made before 1977.

(d) Credit limitation.

(e) Effective/applicability date.

§ 25.2505-2 Gifts made by a surviving spouse having a DSUE amount available.

(a) Donor who is surviving spouse is 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) Manner in which DSUE amount is applied.

(c) Special rule in case of multiple deceased spouses and previously-applied DSUE amount.

(1) In general.

(2) Example.

(d) Date DSUE amount taken into consideration by donor who is a surviving spouse.

(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.

(e) Authority to examine returns of deceased spouses.

(f) Availability of DSUE amount for nonresidents who are not citizens.

(g) Effective/applicability date.

[T.D. 9725, 80 FR 34290, June 16, 2015]

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In this part (40 sections)
  1. 25.0-1 · Introduction.
  2. 25.2207A-1 · Right of recovery of gift taxes in the case of certain…
  3. 25.2207A-2 · Effective date.
  4. 25.2501-1 · Imposition of tax.
  5. 25.2502-1 · Rate of tax.
  6. 25.2502-2 · Donor primarily liable for tax.
  7. 25.2503-1 · General definitions of “taxable gifts” and of “total amount…
  8. 25.2503-2 · Exclusions from gifts.
  9. 25.2503-3 · Future interests in property.
  10. 25.2503-4 · Transfer for the benefit of a minor.
  11. 25.2503-6 · Exclusion for certain qualified transfer for tuition or…
  12. 25.2504-1 · Taxable gifts for preceding calendar periods.
  13. 25.2504-2 · Determination of gifts for preceding calendar periods.
  14. 25.2505-0 · Table of contents.
  15. 25.2505-1 · Unified credit against gift tax; in general.
  16. 25.2505-2 · Gifts made by a surviving spouse having a DSUE amount…
  17. 25.2511-1 · Transfers in general.
  18. 25.2511-2 · Cessation of donor's dominion and control.
  19. 25.2511-3 · Transfers by nonresidents not citizens.
  20. 25.2512-0 · Table of contents.
  21. 25.2512-1 · Valuation of property; in general.
  22. 25.2512-2 · Stocks and bonds.
  23. 25.2512-3 · Valuation of interest in businesses.
  24. 25.2512-4 · Valuation of notes.
  25. 25.2512-5 · Valuation of annuities, unitrust interests, interests for…
  26. 25.2512-6 · Valuation of certain life insurance and annuity contracts;…
  27. 25.2512-7 · Effect of excise tax.
  28. 25.2512-8 · Transfers for insufficient consideration.
  29. 25.2513-1 · Gifts by husband or wife to third party considered as made…
  30. 25.2513-2 · Manner and time of signifying consent.
  31. 25.2513-3 · Revocation of consent.
  32. 25.2513-4 · Joint and several liability for tax.
  33. 25.2514-1 · Transfers under power of appointment.
  34. 25.2514-2 · Powers of appointment created on or before October 21, 1942.
  35. 25.2514-3 · Powers of appointment created after October 21, 1942.
  36. 25.2515-1 · Tenancies by the entirety; in general.
  37. 25.2515-2 · Tenancies by the entirety; transfers treated as gifts;…
  38. 25.2515-3 · Termination of tenancy by the entirety; cases in which…
  39. 25.2515-4 · Termination of tenancy by entirety; cases in which none, or…
  40. 25.2516-1 · Certain property settlements.
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