---
kind: "section"
citation: "26 C.F.R. § 20.2001-2"
title: "26"
number: "20.2001-2"
heading: "Valuation of adjusted taxable gifts for purposes of determining the deceased spousal unused exclusion amount of last deceased spouse."
url: "https://uscodex.org/cfr/26/20.2001-2"
---

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

- (a) **General rule.** Notwithstanding [§ 20.2001-1(b)](/cfr/26/20.2001-1.md?p=b), §§ [20.2010-2(d)](/cfr/26/20.2010-2.md?p=d) and [20.2010-3(d)](/cfr/26/20.2010-3.md?p=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](/cfr/26/6501.md) has expired, for the purpose of determining the deceased spousal unused exclusion amount available under [section 2010(c)](/cfr/26/2010.md?p=c) of the Internal Revenue Code.
- (b) **Effective/applicability date.** [Paragraph (a)](#a) of this section applies to the estates of decedents dying on or after June 12, 2015. See [26 CFR 20.2001-2T(a)](/cfr/26/20.2001-2T.md?p=a), as contained in [26 CFR part 20](/cfr/26/part20.md), 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.

## Notes

### Amendments

[T.D. 9725, 80 FR 34284, June 16, 2015]

### Authority

Authority: 26 U.S.C. 7805. Section 20.2010-0 also issued under 26 U.S.C. 2010(c)(6). Section 20.2010-1 also issued under 26 U.S.C. 2001(g)(2) and 26 U.S.C. 2010(c)(6). Section 20.2010-2 also issued under 26 U.S.C. 2010(c)(6). Section 20.2010-3 also issued under 26 U.S.C. 2010(c)(6). Section 20.2031-7 also issued under 26 U.S.C. 7520(c)(2). Section 20.2031-7A also issued under 26 U.S.C. 7520(c)(2). Section 20.6060-1 also issued under 26 U.S.C. 6060(a). Section 20.6081-1 also issued under 26 U.S.C. 6081(a). Section 20.6109-1 also issued under 26 U.S.C. 6109(a). Section 20.6109-2 also issued under 26 U.S.C. 6109(a). Section 20.6302-1 also issued under 26 U.S.C. 6302(a) and (h). Section 20.6695-1 also issued under 26 U.S.C. 6695(b). Section 20.7520-1 also issued under 26 U.S.C. 7520(c)(2). Section 20.7520-2 also issued under 26 U.S.C. 7520(c)(2). Section 20.7520-3 also issued under 26 U.S.C. 7520(c)(2). Section 20.7520-4 also issued under 26 U.S.C. 7520(c)(2).

### Source

Source: T.D. 6296, 23 FR 4529, June 24, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

### Amendments

[T.D. 9725, 80 FR 34284, June 16, 2015]