Treasury Regulations · 26 CFR

§ 25.2505-0. 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).

Cite as 26 CFR § 25.2505-0

At a glance

Read from the text and its source citation. Not part of the regulation.

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.

(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.

(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]

Computed from the citations in the text of 26 CFR.

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.