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

General rule.

Special rule in case of certain gifts made before 1977.

Credit limitation.

Explanation of terms.

Applicable credit amount.

Applicable exclusion amount.

Basic exclusion amount.

Deceased spousal unused exclusion (DSUE) amount.

Last deceased spouse.

Effective/applicability date.

Election required for portability.

Timely filing required.

Portability election upon filing of estate tax return.

Portability election not made; requirements for election not to apply.

Election irrevocable.

Estates eligible to make the election.

Persons permitted to make the election.

Requirements of return.

Requirement for DSUE computation on estate tax return.

Computation of the DSUE amount.

General rule.

Special rule to consider gift taxes paid by decedent.

Impact of applicable credits.

Special rule in case of property passing to qualified domestic trust.

Examples.

Authority to examine returns of decedent.

Effective/applicability date.

Surviving spouse's estate limited to DSUE amount of last deceased spouse.

In general.

No DSUE amount available from last deceased spouse.

Identity of last deceased spouse unchanged by subsequent marriage or divorce.

Special rule in case of multiple deceased spouses and previously-applied DSUE amount.

In general.

Example.

Date DSUE amount taken into consideration by surviving spouse's estate.

General rule.

Exception when surviving spouse not a U.S. citizen on date of deceased spouse's death.

Special rule when property passes to surviving spouse in a qualified domestic trust.

Authority to examine returns of deceased spouses.

Availability of DSUE amount for estates of nonresidents who are not citizens.

Effective/applicability date.