# 26 CFR § 20.2001-2: Valuation of adjusted taxable gifts for purposes of determining the deceased spousal unused exclusion amount of last deceased spouse

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-26-20.2001-2

## Section

- **Citation:** 26 CFR § 20.2001-2
- **Heading:** Valuation of adjusted taxable gifts for purposes of determining the deceased spousal unused exclusion amount of last deceased spouse
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 26—Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER B—ESTATE AND GIFT TAXES > PART 20—ESTATE TAX › ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 > Tax Imposed

## Text

(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]

## Nearby sections

- [26 CFR § 20.0-1 § 20.0-1 Introduction.](https://www.frixlaw.com/law-library/statutes/ecfr-26-20.0-1.md)
- [26 CFR § 20.0-2 § 20.0-2 General description of tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-20.0-2.md)
- [26 CFR § 20.2001-1 § 20.2001-1 Valuation of adjusted taxable gifts and section 2701(d) taxable events.](https://www.frixlaw.com/law-library/statutes/ecfr-26-20.2001-1.md)
- [26 CFR § 20.2001-2 § 20.2001-2 Valuation of adjusted taxable gifts for purposes of determining the deceased spousal unused exclusion amount of last deceased spouse.](https://www.frixlaw.com/law-library/statutes/ecfr-26-20.2001-2.md)
- [26 CFR § 20.2002-1 § 20.2002-1 Liability for payment of tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-20.2002-1.md)
- [26 CFR § 20.2010-0 § 20.2010-0 Table of contents.](https://www.frixlaw.com/law-library/statutes/ecfr-26-20.2010-0.md)
- [26 CFR § 20.2010-1 § 20.2010-1 Unified credit against estate tax; in general.](https://www.frixlaw.com/law-library/statutes/ecfr-26-20.2010-1.md)
- [26 CFR § 20.2010-2 § 20.2010-2 Portability provisions applicable to estate of a decedent survived by a spouse.](https://www.frixlaw.com/law-library/statutes/ecfr-26-20.2010-2.md)
- [26 CFR § 20.2010-3 § 20.2010-3 Portability provisions applicable to the surviving spouse's estate.](https://www.frixlaw.com/law-library/statutes/ecfr-26-20.2010-3.md)
- [26 CFR § 20.2011-1 § 20.2011-1 Credit for State death taxes.](https://www.frixlaw.com/law-library/statutes/ecfr-26-20.2011-1.md)
- [26 CFR § 20.2011-2 § 20.2011-2 Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).](https://www.frixlaw.com/law-library/statutes/ecfr-26-20.2011-2.md)
- [26 CFR § 20.2012-1 § 20.2012-1 Credit for gift tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-20.2012-1.md)
- [26 CFR § 20.2013-1 § 20.2013-1 Credit for tax on prior transfers.](https://www.frixlaw.com/law-library/statutes/ecfr-26-20.2013-1.md)
- [26 CFR § 20.2013-2 § 20.2013-2 “First limitation”.](https://www.frixlaw.com/law-library/statutes/ecfr-26-20.2013-2.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-26-20.2001-2. Check the current official text before relying on it. Not legal advice.