deceased spousal unused exclusion amount

(4)For purposes of this subsection, with respect to a surviving spouse of a deceased spouse dying after, the term “deceased spousal unused exclusion amount” means the lesser of— (A)the basic exclusion amount, or (B)the excess of— (i)the applicable exclusion amount of the last such deceased spouse of such surviving spouse, over (ii)the amount with respect to which the tentative tax is determined underon the estate of such deceased spouse.

Source

26 USC § 2010(c)(4)


Scoping language

None: Default is title Scope
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