Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR

§ 20.2010-0. Table of contents.

In effect eCFR current as of October 15, 2026

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. § 2010

Cite as 26 CFR § 20.2010-0

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
Last amended
November 26, 2019 by T.D. 9884
Issued under
26 U.S.C. § 2010
Length
372 words · about 2 min to read
Cross-references
cites 0 Code sections and 3 regulations; cited by 0

This section lists the table of contents for §§ 20.2010-1 through 20.2010-3.

§ 20.2010-1 Unified credit against estate tax; in general.

(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.

§ 20.2010-2 Portability provisions applicable to estate of a decedent survived by a spouse.

(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.

§ 20.2010-3 Portability provisions applicable to the surviving spouse's estate.

(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]

Other regulations under § 2010

Cross-references

Computed from the citations in the text of 26 CFR.

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.

  1. Amended by T.D. 9884 (84 FR 64999)
  2. Issued by T.D. 9725 (80 FR 34285)

Where it sits in 26 CFR

  1. Subchapter B Estate and gift taxes
  2. Part 20 Estate tax; estates of decedents dying after august 16, 1954
  3. Tax Imposed

Nearby sections