United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2015_register executive 2018-02-22 article Rules and Regulations D09002ee1c7f7796e D09002ee1c7f779f8 United States Department of the Treasury originator org United States Government Agency or Subagency United States Internal Revenue Service originator org United States Government Agency or Subagency This document contains final regulations that provide guidance under sections 2010 and 2505 of the Internal Revenue Code on the estate and gift tax applicable exclusion amount, in general, as well as on the applicable requirements for electing portability of a deceased spousal unused exclusion (DSUE) amount to the surviving spouse and on the applicable rules for the surviving spouse's use of this DSUE amount. The statutory provisions underlying the portability rules were enacted as part of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, and these provisions were made permanent by the American Taxpayer Relief Act of 2012. The portability rules affect the estates of married decedents dying on or after January 1, 2011, and the surviving spouses of those decedents. 80 FR 34279 https://www.govinfo.gov/app/details/FR-2015-06-16/2015-14663 2015-14663 fr16jn15-15 RIN 1545-BK74 4830-01-P TD 9725 https://www.govinfo.gov/app/details/FR-2015-06-16/2015-14663 https://www.govinfo.gov/content/pkg/FR-2015-06-16/html/2015-14663.htm https://www.govinfo.gov/content/pkg/FR-2015-06-16/pdf/2015-14663.pdf Estate Taxes Reporting and Recordkeeping Requirements Gift Taxes 14 p. 34279 34292 80 FR 34279 Title 26 Part 20 26 CFR Part 20 Title 26 Part 25 26 CFR Part 25 Title 26 Part 602 26 CFR Part 602 RIN 1545-BK74 Portability of a Deceased Spousal Unused Exclusion Amount; Federal Register Vol. 80, Issue RULE 2015-14663 DEPARTMENT OF THE TREASURY Internal Revenue Service 2015-06-12 TD 9725 4830-01-P 2015-14663 Final regulations and removal of temporary regulations.

This document contains final regulations that provide guidance under sections 2010 and 2505 of the Internal Revenue Code on the estate and gift tax applicable exclusion amount, in general, as well as on the applicable requirements for electing portability of a deceased spousal unused exclusion (DSUE) amount to the surviving spouse and on the applicable rules for the surviving spouse's use of this DSUE amount. The statutory provisions underlying the portability rules were enacted as part of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, and these provisions were made permanent by the American Taxpayer Relief Act of 2012. The portability rules affect the estates of married decedents dying on or after January 1, 2011, and the surviving spouses of those decedents.

Effective Date. These regulations are effective on June 12, 2015. Karlene Lesho (202) 317-6859 (not a toll-free number). Estate Taxes Reporting and Recordkeeping Requirements Gift Taxes Portability of a Deceased Spousal Unused Exclusion Amount , http://www.irs.gov http://www.regulations.gov Vol. 80, no. 115 Office of the Federal Register, National Archives and Records Administration 2015-06-16 continuing daily deposited born digital 300 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2015-06-16 P0b002ee198872703 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr16jn15 https://www.govinfo.gov/app/details/FR-2015-06-16 https://www.govinfo.gov/content/pkg/FR-2015-06-16/pdf/FR-2015-06-16.pdf https://www.govinfo.gov/content/pkg/FR-2015-06-16/xml/FR-2015-06-16.xml fdlp 34239 34530 DGPO 2018-02-22 2024-06-02 FR-2015-06-16 machine generated eng FR FR-2015-06-16 80 115