Treasury Regulations · 26 CFR
§ 20.2001-2. Valuation of adjusted taxable gifts for purposes of determining the deceased spousal unused exclusion amount of last deceased spouse.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 2001
Cite as 26 CFR § 20.2001-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- June 16, 2015 by T.D. 9725
- Issued under
- 26 U.S.C. § 2001
- Length
- 140 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 2 regulations; cited by 0
¶(a) General rule. Notwithstanding § 20.2001-1(b), §§ 20.2010-2(d) and 20.2010-3(d) provide additional rules regarding the authority of the Internal Revenue Service to examine any gift or other tax return(s), even if the time within which a tax may be assessed under section 6501 has expired, for the purpose of determining the deceased spousal unused exclusion amount available under section 2010(c) of the Internal Revenue Code.
¶(b) Effective/applicability date. Paragraph (a) of this section applies to the estates of decedents dying on or after June 12, 2015. See 26 CFR 20.2001-2T(a), as contained in 26 CFR part 20, revised as of April 1, 2015, for the rules applicable to estates of decedents dying on or after January 1, 2011, and before June 12, 2015.
[T.D. 9725, 80 FR 34284, June 16, 2015]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9725 (80 FR 34284)
Where it sits in 26 CFR
- Subchapter B Estate and gift taxes
- Part 20 Estate tax; estates of decedents dying after august 16, 1954
- Tax Imposed
Nearby sections
- § 20.2001-1 Valuation of adjusted taxable gifts and section 2701(d) taxable events.
- § 20.2001-2 Valuation of adjusted taxable gifts for purposes of determining the deceased spousal unused exclusion amount of last deceased spouse.
- § 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 survived by a spouse.